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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › sep/dec 2019 no1 Lupold
Part(C)(i) Deferred shares should be measured at the FV at the acquisition date with subsequent changes in FV ignored.
What is the meaning of Deferred shares? it can be contingent shares?
Yes – shares that may be issued in the future – e.g. if certain profit targets are met
