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Keywords: financial liability
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Journal Articles
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (3): 141–167.
Published: 01 May 2024
... financial support from Deakin University and University of Technology Sydney. acquisitions contingent consideration earnouts fair value accounting financial liability IFRS 3 IFRS 3 (2008) fundamentally changes the accounting treatment of earnouts. Prior to IFRS 3 (2008), earnouts were...
