Скачать или смотреть Consolidation Accounts with Deferred, Contingent, and Share Payment in Investment Cost

Discover why the price you pay to buy a company is not always the same as the investment that shows up in your accounts. In this video, we break down the cost of acquisition and explain what happens when payments are delayed (deferred), depend on future results (contingent), or are made in shares. Learn how to handle these terms during consolidation, and see simple examples of how to calculate fair value using easy-to-understand methods. Perfect for students, accountants, and business owners who want clarity on consolidation and investment accounting.

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00:00 Introduction
00:35 Component of Cost of Acquisition
01:05 Cash Payment
01:59 Deferred Consideration
03:16 Contingent Consideration
04:08 Share Exchange
05:27 Calculation of Deferred Consideration
06:19 Calculation of Contingent Consideration
07:30 Calculation of Share Exchange
08:28 Practical Calculation