Question: IFRS 3 Business Combinations allows for a policy choice when valuing and measuring the Non-Controlling Interest on Consolidation. Name the two (2) choices available and

IFRS 3 Business Combinations allows for a policy choice when valuing and measuring the Non-Controlling Interest on Consolidation. Name the two (2) choices available and explain how IAS 8: Changes in Accounting Policies affects the choice of an option.

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