P2 -ACCA – June 2012 Paper

Dear Sir / Madam,
Robby has treated the Investment in Hail at Fair Value through other Comprehensive Income ( OCI).

Treatment – What ACCA Solved example has done
1) They have calculated Goodwill of 5 Million
2) Debited Investment Other Comprehensive Income – 5 Million
Credited Investment in Hail – 5 Million

My doubt is
1) Investment on acquisition are governed by IFRS 3 Revised and not by IFRS 9, that is understandable
2) But why they have credited Investment by 5 Million as when we make investment we debit Investment NOT credit it.

Kindly help.

Deep