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We had an investment in an associate which was disclosed as available for sale measure at fair value through other comprehensive income. Now upon further acquisition of shares of that associate it became subsidiary. In our accounts subsidiaries are stated at cost. On booking this associate from available for sale at fair value through OCI to subsidiary at cost what is treatment of (1) unrealized gains charged to OCI (2) Impairment in previous years charged to P&L.
in IAS 27 - Separate Financial Statements by

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