Multiple Choice
Which of these would NOT be a contingent consideration?
A) Changes of contracts within the acquiror,so that another investor takes control
B) The acquirees operational results falling short of an agreed level
C) The acquirees operational results exceeding an agreed level
D) Changes in the market price of securities issues as part of the purchase consideration being made
Correct Answer:
Verified
Correct Answer:
Verified
Q1: IFRS 3 requires disclosures that enable users
Q2: The fair value of the controlling interest
Q4: The first step in account for a
Q5: How does IFRS 3 require equity interests
Q6: IFRS 3 defines a business combination as
Q7: The identifiable assets acquired and liabilities assumed
Q8: There is agreement between all accounting standards
Q9: IFRS 3 requires goodwill to be amortized
Q10: Which of these properties of business combinations