Author : Taxmann
Publisher : Taxmann Publications Private Limited
ISBN 13 :
Total Pages : 11 pages
Book Rating : 4./5 ( download)
Book Synopsis Taxmann’s Analysis | Accounting for Contingent Consideration in Mergers and Acquisitions by : Taxmann
Download or read book Taxmann’s Analysis | Accounting for Contingent Consideration in Mergers and Acquisitions written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2022-02-08 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contingent consideration is frequently incorporated in the price structures of merger and acquisition transactions. It is a consideration that depends upon some future uncertain events. The accounting treatment of contingent consideration for entities complying with Ind AS are provided by Ind AS 103 Business Combinations. For entities complying with AS, there is no specific accounting treatment available except for AS 14, which is applicable in the case of Amalgamations. Key Points Covered: • Accounting for Contingent Consideration in Books of Buyer Under Indian Accounting Standards (Ind AS) o Accounting of Contingent consideration under Accounting Standards (AS) • Contingent Consideration in Standalone Books of Seller o Under Indian Accounting Standards (Ind AS) o Under Accounting Standards (AS)