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Contingent consideration

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Contingent consideration

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.
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  • December 4, 2019 at 10:36 am #554853
    sush97
    Participant
    • Topics: 28
    • Replies: 9
    • ☆

    Hello,

    I have come across contingent consideration payable non acquisition of a sub, isn’t the CC should be discounted and unwounded each year??

    Please refer to TYU 10 of Group accounting- basic groups of Kaplan.

    Thanks

    December 4, 2019 at 1:45 pm #554889
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    Measure at best estimate based on:

    1. Probability of having to pay
    2. Time value of money

    Different training providers phrase questions in different ways – so just try and learn the words above!

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