Explain to the class what consideration is. For the items listed below, which could be included in the calculation of consideration and how should their values be calculated? For those that do not belong in the calculation of consideration, how should they be accounted for? Explain in detail.

Share issue costs

Motor vehicle transferred by the acquirer

Consultancy costs associated with the business combination

Cash

Cash due in 1 years time

Stamp duty related to the issue of shares

Shares issued by the acquirer