technical article – business combination

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December 5, 2016 at 1:05 am #353864
amna
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https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles/business-combinations-ifrs3-revised.html

in the above article, the last section (ie DISPOSAL OF CONTROLLING INTEREST WHILE RETAINING ASSOCIATE HOLDING)

they have calculated the group gain or loss on disposal.

i want to know why haven’t they included the FV of NCI and
why is there an adjustment as Gain reported in comprehensive income of 3?
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