Sir here the consideration is deferred until after 2 years
How to include this in CSFP (if we are required to make CSFP )
Ask the Tutor ACCA FR
Patronic 6 / 08
Show the deferred consideration, unrolled from date of acquisition upto date of consolidation, as a long term liability.
Don't forget to include the unrolled discount in working W3 consolidated retained earnings (parent column)
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