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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Contingent consideration for calculation of goodwill
Dear sir,
is contingent consideration a contingent liability under IAS 37 or it should be treated as financial liability under IAS 32?
Thank you.
Recognise contingent consideration at FV.
If paid on cash – financial liability.
If paid in shares – equity.
