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If the bank reconciliation is incorrect the assertion violated would be:
Goodwill
An intangible asset arising from the acquisition of one entity by another, representing the premium paid over the fair value of the identifiable net assets.
Contingent Consideration
Payment in an acquisition that is dependent on specific future events possibly occurring, such as meeting performance targets.
Contingent Consideration
An additional payment that the buyer agrees to make to the seller in a business acquisition, which is dependent on specific future events or performances.
Fair Value
An estimate of the price at which an asset or liability could be exchanged between knowledgeable, willing parties in an arm's length transaction.
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