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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Consolidation consideration
What is the difference in the treatment of contingent and deferred consideration for consolidated statements?
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 much
