Business combination achieved in stages

At the acquisition date, remeasure the previously held interest to its acquisition-date fair value and recognise the resulting gain or loss as required by IFRS 3. Include that fair value with consideration transferred and the applicable measure of non-controlling interest in the goodwill calculation. Assess any amounts previously recognised in other comprehensive income under the applicable reclassification requirements. A later purchase of additional shares while control is retained is an equity transaction, not another business combination.