Key Considerations for Earnouts: Accounting Implications Under IFRS 3
How have Acquisition Agreements evolved, and what’s next? Mergers and acquisitions have faced a slowdown in early 2024, prompting companies to explore new ways to secure deals. One growing trend is the use of earnouts – where additional payments depend on the acquired company meeting specific post-acquisition targets. Amanda Nilsson, Application Consultant at AARO, explores […]