- This topic has 1 reply, 2 voices, and was last updated 6 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 3 Business Combination
Goodwill is usually adjusted for changes in ‘net assets’ if this is part of the 12 months measurement period.
How should post acquisition date changes in ‘contingent consideration’ be treated if the change is within a 12 months period from date of acquisition?
Kindly advise sir.
Hi,
Any subsequent changes go through profit or loss.
Thanks
