When additional shares in a subsidiary are acquired,AASB 3 requires each acquisition to be accounted for separately:

Question

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AASB 3 requires each acquisition of additional shares in a subsidiary to be accounted for separately. This means that any changes in control or ownership must be recognized and measured as a separate transaction, rather than simply adjusting the original acquisition cost.

When Additional Shares in a Subsidiary Are Acquired,AASB 3 Requires