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Contingent consideration,deferred consideration (Que 1, Robby)

This topic has 3 replies, 2 voices, and was last updated 2 years ago by Stephen Widberg.

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February 3, 2024 at 4:35 pm #699685
meenu71200
Participant
- Topics: 21
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Hello Steve, hope you are doing well.
I wanna ask you how do we treat contingent and deferred consideration in group sofp and sopl?
Also In 3rd part I can see that in order to recognise goodwill,investment is removed from share capital and retained earnings. How come?
February 4, 2024 at 7:42 am #699709
Stephen Widberg
Keymaster
- Topics: 16
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Contingent – measure at fair value
Deferred – discount to present value
For rules on above please refer to Chapter 3 of our course notes
I’m afraid I don’t understand your other question – where have you found Robby? 🙂
February 4, 2024 at 9:59 am #699714
meenu71200
Participant
- Topics: 21
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Robby is in BPP SBR exam kit que no. 11(section 2)
Apologies,I earlier mentioned it as que no 1 because I solved it at no. 1?
February 7, 2024 at 7:38 am #699886
Stephen Widberg
Keymaster
- Topics: 16
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Found the question.
1. For contingent consideration etc please watch the OT lecture again.
2. Re the cancellation, best way is to review our spreadsheet exercises (Buckfastleigh, Staverton and Totnes) where the cancellation is demonstrated.
🙂
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