Business combination

Hello Sir, for this technical article on the acca website, I have some question about it. "https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/business-combinations.html" 1."There is no exemption from the 12-month rule for deferred tax assets or changes in the amount of contingent consideration. The revised standard will only allow adjustments against goodwill within this one-year period." @Is it means any change of deferred tax and contingent consideration after the acquisition date will affect the original goodwill calculation on acquisition date? 2."Where NCI is measured at fair value, the valuation methods used for determining that value require to be disclosed; and, in a step acquisition, disclosure is required of the fair value of any previously held equity interest in the acquiree..." @In step acquisition, the FV of NCI of any previously held equity interest in the acquiree ,is FV on the previously held date or remeasurement date? 3.In the calculation of example 6, Why the examiner include all of "Gain reported in comprehensive income" rather than in proportion as NCI have recognised the comprehensive income into the year-end balance [(6+(10%x(83-74)))]=6.9? If including all in the working, will it be double counting? Thank you.