ACCOUNTING FOR CONTINGENT CONSIDERATIONS IN BUSINESS COMBINATIONS
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 determined amount which acqui...
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| Format: | Article |
| Language: | English |
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Fundația Română pentru Inteligența Afacerii
2017-07-01
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| Series: | Law, Society & Organisations |
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| Online Access: |
http://seaopenresearch.eu/Journals/articles/LSO_2_8.pdf
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