أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
As per Standard, Contingent consideration should only be recognized when it is probable that condition will be met.
The amount of contingent consideration then should be recognized at present vale i.e discounting using a suitable interest rate.
Contingent consideration is treated as a Liability in the Balance sheet. Also in consolidation, for Goodwill calculation if the contingent consideration is related to purchase of subsidiary, should be included in cost of investment at the present value if the above criteria is met.
Hope the answer is sufficient.
Recorded at present value on acquisition date and treated as purchase consideration.
هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟