Question

SBR Int - Consolidation

Could you please explain how the contingent consideration (Equity) will be accounted for post-acquisition financial statement with an illustration.
For example: - An entity has agreed to issue 10,000 equity shares of $100 each to achieve an extra gain of 10 million by the next reporting date. The contingent consideration taken at the time of acquisition is based on 50% probability as $500,000 (10,000*100*50%). However, the entity has achieved: -
1)  100% target by the date agreed
2)  25% target by the date agreed
What will be the treatment on the reporting date ?

Note - As per IFRS, Equiy considered as deferred considereation will not be remessuared at the end of the year.