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Variable consideration

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Variable consideration

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by P2-D2.
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  • November 6, 2016 at 1:48 pm #347697
    nishc60
    Member
    • Topics: 5
    • Replies: 7
    • ☆

    Hi I am really struggling with trying to understand what variable consideration is can you kindly explain to me and give examples please.
    Thank you.
    Nisha

    November 7, 2016 at 9:26 pm #347927
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    Variable consideration is when the payment to acquire a subsidiary will change dependent on how successful the acquisition is.

    An initial payment is made to gain control but then in the future the acquirer may pay additional sums if the subsidiary performs well. Dependent on how well it performs then depends on the level of consideration paid.

    Thanks

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