In a Business Combination Achieved in Stages, the Acquirer Shall

In a business combination achieved in stages, the acquirer shall remeasure its previously held equity interest in the acquiree at its acquisition-date fair values __________________________________________.

A) and does not recognize the resulting gain or loss.
B) and recognize the resulting gain or loss, if any, in other comprehensive income.
C) and recognize the resulting gain or loss, if any, in profit or loss.
D) and recognize the resulting gain or loss, if any, in retained earnings.