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My doubt is regarding the conflict between the example in this article and The question Luploid co. from Sep 19.
Why in luploid do we take the FV of original scheme to calculate purchase consideration? I have read the kpmg IFRS 2 handbook as recommended by you in a 2020 post but please explain…I’m extremely confused.
This is a grey area (I’m guessing you watched my debrief).
Article was written after Luploid – I think that all the marker is looking for is an acknowledgement that FV must somehow be used.
If you want a rule, stick with the article as it may preface would could come up in the next question. But it’s a small point – so don’t lose sleep.