Question: Contingent consideration should be valued at: Multiple Choice the book value of the consideration at the date of acquisition. the acquirer's pro - rata share

Contingent consideration should be valued at:
Multiple Choice
the book value of the consideration at the date of acquisition.
the acquirer's pro-rata share of the subsidiary's net assets at fair value at the date of acquisition.
the acquirer's pro-rata share of the subsidiary's net assets at book value at the date of acquisition.
the fair value of the consideration on the date of acquisition.

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