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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › PURCHASE CONSIDERATION
Hi Opentuition. Well done.
Some thing disturbing me here.
If a parent acquires a subsidiary but the consideration consists of Cash plus an issue of shares at later date. We have the market fair value of the shares at acquisition date and the market fair value at date of issuance of the shares.
Which value should we use to value the share issue consideration? Fair value at acquisition or at date of issue. Thanks
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FV as estimated at the DATE OF ACQUISITION