Accounting for Business Combinations: An obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if the specified future events occur or conditions are met

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An obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if the specified future events occur or conditions  are met

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contingent consideration

Accounting for Business Combinations

An obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if the specified future events occur or conditions are met

Contingent consideration

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