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consolidation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › consolidation

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by P2-D2.
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  • May 19, 2019 at 1:07 pm #516427
    sguha
    Participant
    • Topics: 64
    • Replies: 42
    • ☆☆

    in consolidation in the question if there is a contingent consideration it will be given at fair value which will be the present value right…..and we have to unwind it every yr charging to W5 group retained earnings just like deffered consideration.

    May 21, 2019 at 8:13 pm #516753
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    You need to distinguish between deferred consideration, which is a promised payment at a point in the future, and contingent consideration, which is a future payment made if certain conditions are met.

    Deferred consideration is recognised at present value and the discount unwound.

    Contingent consideration is recognised at fair value and changes go through profit or loss.

    Thanks

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