Contingent Consideration: Striking a Deal on Future Performance
Accounting Matters
English - October 10, 2021 23:00 - 39 minutes - 32 MB - ★★★★★ - 62 ratingsManagement Business accounting finance business Homepage Download Apple Podcasts Google Podcasts Overcast Castro Pocket Casts RSS feed
Previous Episode: Lessor Accounting Isn't Always Lesser Accounting
When buyers and sellers don’t completely see eye-to-eye about future performance – and the purchase price – at closing, contingent consideration can save the day. However, accounting for it is another matter. So join hosts Adam Olsen, Sarah Cage Richter, and Embark resident guru Nicole Harger for a discussion on earnouts, where they cover areas like:
What is contingent consideration?Common types of contingent considerationAdvantages and disadvantages of earn-outs for buyers and sellersTips and insights on constructing earn-out arrangementsClassifying and subsequently accounting for earn-outsFor more information on contingent consideration:
ASC 480, Distinguishing Liabilities from EquityASC 815, Derivatives and HedgingASC 805, Business CombinationsConnect with Embark on:
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