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Unwinding contingent liabilities and contingent consideration.

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Unwinding contingent liabilities and contingent consideration.

  • This topic has 0 replies, 1 voice, and was last updated 5 years ago by ashrf16.
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  • February 22, 2020 at 4:54 pm #562753
    ashrf16
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    • ☆

    Isn’t the contingent consideration and contingent liabilities of the subsidiary measured at fair value when consolidating.?
    this fair value is calculated as a discounted payment weighted with probability , right?
    if so, shouldn’t we have to unwind the discount back at the year end? I haven’t seen any questions i did follow this.

    Also, if we unwind, that will be within the measurement period. does that trigger the goodwill at acquisition to be recalculated?

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