How Does IFRS 3 Require Equity Interests in Business Combination

Multiple Choice

How does IFRS 3 require equity interests in business combination achieved in stages to be measured?

A) Equity interests should be added at their current fair value
B) Equity interests should be added at their acquisition date fair value
C) Equity interests should be remeasured at acquisition date fair value,with recognition of the resulting changes in profit or loss
D) Equity interests should be remeasured at current fair value,with r recognition of the resulting changes in profit or loss