Amount of liability recognized arising from contingent consideration in a business combination.

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Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

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Indicates line item in statement of financial position that includes derivative liability.

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Fair value of financial and nonfinancial obligations.

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No definition available.