Trasaction costs

Finally i got the answer to my own querry which is as follows:

1. Transaction cost on acquisition of associates and JV is added to the cost of the investment.

2. Transaction cost on acquisition of subsidiaries is expensed out in the income statement as required under revised IFRS 3.

3.Transaction cost on acquisition of NCI shall be treated under equity as it is transaction cost relating to equity components are considered under equity in line with IAS 32.

Thanks