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. Brand name transferred by the acquirer Consultant fees associated with the business combination Contingent consideration payable if share price falls Cash due in 1 years' time Shares issued by the acquirer, but they are not a listed company Land and building transferred by the acquirer Costs related to issue of shares