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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Contingent consideration
Sir if on acquisition there is contingent amt to be paid in addition at a later date but that amount’s probability of being payable is <50% so will we ignore it or we multiply the probability by the amt?
Hi,
Under the new rules we do not ignore it but include it at fair value.
Thanks
