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| 47 | Paragraph 37 specifies that the acquirer recognises separately a contingent liability of the acquiree as part of allocating the cost of a business combination only if its fair value can be measured reliably. If its fair value cannot be measured reliably: (a) there is a resulting effect on the amount recognised as goodwill or accounted for in accordance with paragraph 56; and (b) the acquirer shall disclose the information about that contingent liability required to be disclosed by IAS 37. Paragraph B16(l) of Appendix B provides guidance on determining the fair value of a contingent liability.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.