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Financial Reporting – Group Accounts: Forms of Purchase Consideration 💰📈

In this lesson, understand the various forms of purchase consideration in group accounting and how they impact the consolidation process. Learn how to account for cash, shares, deferred consideration, and contingent consideration in business combinations under IFRS/GAAP.

💡 Key Concepts Covered:

Definition of purchase consideration in group accounts

Types: cash, shares, deferred, and contingent consideration

Accounting treatment of each form under IFRS 3

Adjustments in calculating goodwill or gain on bargain purchase

Practical examples and journal entries

🎯 Ideal For:

Accounting, finance, and auditing students

CPA, KASNEB, and ACCA exam candidates

Professionals working in consolidation and M&A accounting

📘 Learn With Manifested Publishers:
Access structured tutorials, revision notes, and exercises tailored for group accounting topics like purchase consideration and consolidation.

💻 Visit: www.manifestedpublishers.com

📞 Call/WhatsApp: +254 724 173 845

📌 Hashtags:
#GroupAccounts #PurchaseConsideration #BusinessCombinations #IFRS3 #AccountingLesson #ManifestedPublishers #Goodwill #DeferredConsideration #ContingentConsideration #CPA #KASNEB #Consolidation