ACCOUNTING FOR CONTINGENT CONSIDERATIONS IN BUSINESS COMBINATIONS

Article English OPEN
Gurgen KALASHYAN;
(2017)
  • Publisher: Fundația Română pentru Inteligența Afacerii
  • Journal: Law (issn: 2537-477X)
  • Publisher copyright policies & self-archiving
  • Subject: Business combinations | Contingent consideration | IFRS 3 | Law | K | Law in general. Comparative and uniform law. Jurisprudence | K1-7720

According to IFRS 3 Business Combinations contingent considerations must be included in the total consideration given for the acquired entity along with cash, other assets, ordinary or preference equity instruments, options, warrants. The contingent consideration is the... View more
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