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Hello there,
Please can you confirm how I treat deferred consideration in the annual reporting? I understand that if I have contingent consideration, then I treat it as a liability and revalue to FV at YE, but I cannot find clarification on deferred.
If I agree to pay $5m in 3 years time, this amount ($5m consideration) is discounted back to PV today and reported as such. How do I treat it at the end of next year, and year after? Do I revalue it to PV later?
Many thanks
Emma
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