Tag
contingent consideration
US GAAP Business Combinations: A Practical Guide to ASC 805 for Multi-Entity Groups
August 24, 2026
The deal closed on 1 March. A US-based professional services group had acquired a 75% controlling stake in a regional…
Contingent Consideration in Group Consolidation: Why Earn-Outs and Deferred Payments Look Different in Your Consolidated Accounts
August 20, 2026
When a group acquires a business, the consideration paid is rarely a single clean cash figure. Most acquisitions include some…
Earn-Outs in Professional Services Acquisitions: Why the Contingent Consideration Accounting Only Exists in Your Group Accounts
August 12, 2026
Professional services acquisitions are structured differently from most deals. When a corporate group acquires a manufacturing business or a property…
Acquisition Accounting in Group Consolidation: A Step-by-Step Guide to IFRS 3
July 12, 2026
When one company acquires another, the transaction creates a set of technical accounting requirements that will affect every group consolidation…