the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings, and discontinued operations.In the case of business combinations, the entity shall disclose the information required by IFRS 3 Business Combinations.
В случай на бизнес комбинации предприятието оповестява информацията, изисквана по силата на МСФО 3 Бизнес комбинации.