Question: Explain to the class what consideration is. For the items listed below, which could be included in the calculation of consideration and how should their
Explain to the class what consideration is. For the items listed below, which could be included in the calculation of consideration and how should their values be calculated? For those that do not belong in the calculation of consideration, how should they be accounted for? Explain in detail.
| Share issue costs |
| Motor vehicle transferred by the acquirer |
| Consultancy costs associated with the business combination |
| Cash |
| Cash due in 1 years time |
| Stamp duty related to the issue of shares |
| Shares issued by the acquirer |
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