what is the treatment in step acquisition under Ind as 103 for equity shares already held. is equity already held is add in Calculation of purchase consideration at fair value or is these shares are cancelled individually in entries like
Assets Dr at fair value
To Liabilities at fair value
To Business combination at pc for bc
To Investment in Equity shares at fair value
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Ind As-103
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Step Acquisition - Explanation & treatment as per Ind AS 103 Business Combination By CA Gopal Somani
https://youtu.be/F-BjS3XJxqY
This video is very helpful.
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