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Confilct between IFRS 3 and IAS 32?

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Confilct between IFRS 3 and IAS 32?

  • This topic has 0 replies, 1 voice, and was last updated 12 years ago by Ethan Bong.
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  • April 26, 2013 at 8:35 am #123530
    Ethan Bong
    Member
    • Topics: 5
    • Replies: 3
    • ☆

    The following informations are from newest version bpp study text, and revision kit(if you have can refer), concern about contingent consideration.

    Text Pg287: The acqurier may be required to pay contingent consideration in form of equity or debt instrument or cash. Debt instrument are presented in accordance with IAS 32.

    Kit Pg168: Dec08 question, Marrgrett, the answer, also stated the share $50,000 meet IAS 32 definition, and measure it at FV

    However,
    Text Pg180(IAS 32) and Pg184(IFRS 9), particularly excluded “contract for contingent consideration in business combination, cover in IFRS 3)

    Now, what the problem inside? Conflict or not? Or my understanding problem on the sentences?
    Anyway, what is the real treatment?

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