contingent considerationForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › contingent considerationThis topic has 1 reply, 2 voices, and was last updated 3 years ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts May 14, 2020 at 10:15 am #570798 toushigaParticipantTopics: 424Replies: 172☆☆☆☆Hello Sir, for treatment of contingent consideration under business combinationIn what circumstance it will be treated under IFRS 9 (financial liabilities), and IAS 37 (contingent liabilities)?Thank you. May 14, 2020 at 7:37 pm #570860 Stephen WidbergKeymasterTopics: 15Replies: 3216☆☆☆☆☆IFRS 3 only Always measure at FV If liability – remeasure every year end If equity – FV at takeover date and not remeasuredAuthorPostsViewing 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