Question: When a contingent consideration arising from a business combination is classified as equity, how is any change in its fair value accounted for if the

 When a contingent consideration arising from a business combination is classified

When a contingent consideration arising from a business combination is classified as equity, how is any change in its fair value accounted for if the difference arises due to a change in circumstances? Multiple Choice As a memorandum entry indicating that additional shares hod been issued, As an adjustment to an estimate included in the determination of net income As an adjustment to consolidated contributed surplus. As an adustment to the consideration paid for the subsidiary

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