Consolidation considerationForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Consolidation considerationThis topic has 1 reply, 2 voices, and was last updated 11 years ago by MikeLittle.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts November 30, 2012 at 9:43 pm #55991 wagleMemberTopics: 1Replies: 0☆What is the difference in the treatment of contingent and deferred consideration for consolidated statements? December 1, 2012 at 7:00 pm #109321 MikeLittleKeymasterTopics: 27Replies: 23200☆☆☆☆☆Well…..they’re both included in a goodwill calculation. The contingent consideration could have become a provision by the end of the year. The deferral could have unwound one year involving an additional finance charge.Otherwise …. not muchAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In