#   ..
IFRS 3 :

". 42 In a business combination achieved in stages, the acquirer shall remeasure its
previously held equity interest in the acquiree at its acquisition-date fair value
and recognise the resulting gain or loss, if any, in profit or loss..."

  ,  -              ?

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## Skeptik17

,    ,         .   ,      ,     .

 IFRS 3           1  2009    (   ).

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