According to the accounting methods used to recognize h/investment under the acquisition method and assuming the following business case: FR owns 80% of PS and during the current year, part of the investment in PS has been sold. Prior to recognizing the sale, FR adjusted the carrying amount of the investment through a C* adjustment entry.

What is the purpose of the adjustment (settlement)? Note that the procedure is correct.

- In the event of loss of control, what are the procedures to be followed in accordance with International Financial Reporting Standard No. 10.