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Deferred Consideration Liability

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Deferred Consideration Liability

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 10, 2021 at 10:35 pm #620262
    suleymanabuzerli
    Member
    • Topics: 84
    • Replies: 32
    • ☆☆

    Pamela acquired 80% of the share capital of Samantha on 1 January 20X1. Part of the
    purchase consideration was $200,000 cash to be paid on 1 January 20X4 The applicable cost
    of capital is 10%.
    What will the deferred consideration liability be at 31 December 20X2?
    A $150,262
    B $165,288
    C $200,000
    D $181,818

    Dear Sir,

    the answer is given D but i can’t agree this answer

    because there is period for 2 years

    =200,000/1,1^2=165,288

    but the calculation is given just for a year

    please clarify this issue

    May 12, 2021 at 7:00 pm #620432
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6473
    • ☆☆☆☆☆

    Hi,

    I agree with your answer unless I’m missing something daft. It would be D if the question was asking for 20X3 amount.

    Thanks

  • Author
    Posts
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