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Thanks.

thanks for the replied. for a) I have seen the link previously, but it was not explicitly mentioned. As such, is there an accounting policy choice whether to apply cost or fair value of contingent consideration in a separate financial statements? for b) the acquirer is not buying from the seller. In...

Hi All, Understand that IFRS 3 requires to recognize contingent consideration at fair value as part of business combination. However, in the separate financial statement prepared under IAS 27, do we include the following as cost of investment in subsidiary: (a) deferred consideration payable to sell...