contingent consideration

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May 14, 2020 at 10:15 am #570798
toushiga
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Hello Sir, for treatment of contingent consideration under business combination

In 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 Widberg
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IFRS 3 only
Always measure at FV
If liability – remeasure every year end
If equity – FV at takeover date and not remeasured
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