21 Terms
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Accountancy
Industry: Financial services
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Accountancy
contingent consideration
Financial services; Accountancy
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 ...
contingent asset
Financial services; Accountancy
A possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of ...
contingent liability
Financial services; Accountancy
(a) A possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the ...
contingent share agreement
Financial services; Accountancy
An agreement to issue shares that is dependent on the satisfaction of specified conditions.
contingent rent
Financial services; Accountancy
That portion of the lease payments that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time (eg percentage of future sales, amount of ...
contingently issuable ordinary shares
Financial services; Accountancy
Ordinary shares issuable for little or no cash or other consideration upon the satisfaction of specified conditions in a contingent share agreement.
control (of an entity)
Financial services; Accountancy
The power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.
