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good evening everybody thank you very much for joining in this is 79th video where we're going to speak about one of the important topics in business combinations preferably m a which is known as merger and acquisitions which is known as earn out accounting in one of the videos we had produced earlier we had a word about what do you mean by earn out and how to do or not basically what is the meaning of onenote well before to start a video i would like to stress two important facts here one is that we are in year 2015 when majority of the indian companies especially information technology companies and non-information technology companies they are doing a lot of m as a lot of acquisitions these acquisitions are creating lot of contingent considerations in the book well for the reference of the people who are watching this video the on out is nothing but also also known as the contingent considerations in the books of companies those who are acquiring the other company so today we're go...
