contraprestació contingent

Terminologia comptable de les NIIF

• ca
  contraprestació contingent
• es
  contraprestación contingente
• fr
  contrepartie éventuelle
• en
  contingent consideration
• norma IFRS3
• Usually, an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met. However, contingent consideration also may give the acquirer the right to the return of previously transferred consideration if specified conditions are met.