Contingent Consideration Explained | Ind AS 103 Business Combinations Simplified
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YouTubeSUDARSHAN AGRAWAL
Contingent Consideration Explained | Ind AS 103 Business Combinations Simplified
Key Takeaways The process involves two main steps regarding the treatment of contingent consideration [i]: 1. Determine the Fair Value: The fair value is determined by experts based on the probability of the uncertain event (e.g., reaching the profit target) occurring [i]. This fair value could be significantly less than the potential maximum ...
898 views2 months ago
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