Business Combinations and Consolidation

This book is about fair value measurement of non-controlling interest. Recognition of goodwill attributetable to non-controlling interest and fair value measurement of previously held interest in an investee. Gains or loses previously recognised in other comprehensive income and deferred in equity. Decrease in stake that does not result in loss in control. Recognition of gain or loss when loss of control occurs and remeasurement to fair value of any stake retained in a former subsidiary, and full allocation of losses to non-controlling interest.