[feliciacfy]

1. “Until a contingent liability is settled, cancelled or expired, a contingent liability that was recognised in the initial accounting for a business combination is measured at the higher of the amount the liability would be recognised under IAS 37 Provisions, Contingent Liabilities and Contingent Assets, and the amount less accumulated amortisation under IAS 18 Revenue. [IFRS 3.56]”

It was taken from the ias plus. May I know what is the “accumulated amortisation under IAS 18 Revenue” referring to?

2. Noted, thank you!

[Author]

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