technical article – business combinationForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › technical article – business combinationThis topic has 0 replies, 1 voice, and was last updated 8 years ago by amna.Viewing 1 post (of 1 total)AuthorPosts December 5, 2016 at 1:05 am #353864 amnaParticipantTopics: 92Replies: 93☆☆https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles/business-combinations-ifrs3-revised.htmlin 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?AuthorPostsViewing 1 post (of 1 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In