Taxmann’s Analysis | Accounting for Contingent Consideration in Mergers and Acquisitions
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Key Points Covered:
• Accounting for Contingent Consideration in Books of Buyer
o 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)
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