Equity accounting, fair value adjustments and impairment
Business combinations involving entities under common control are
outside the scope of MFRS 3 Business Combinations (MFRS 3.2(c)),
and there is no other specific MFRS guidance. Accordingly, management
should use its judgement to develop an accounting policy that is relevant
and reliable, in accordance with Paragraphs 10 to 12 of MFRS 108
Accounting Policies, Changes in Accounting Estimates and Errors.