Contingent Consideration: Striking a Deal on Future Performance

<p>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:</p><ul> <li>What is contingent consideration?</li> <li>Common types of contingent consideration</li> <li>Advantages and disadvantages of earn-outs for buyers and sellers</li> <li>Tips and insights on constructing earn-out arrangements</li> <li>Classifying and subsequently accounting for earn-outs</li> </ul><p>For more information on contingent consideration:</p><ul> <li><a href="https://asc.fasb.org/topic&amp;trid=2175786">ASC 480, Distinguishing Liabilities from Equity</a></li> <li><a href="https://asc.fasb.org/topic&amp;trid=2229140">ASC 815, Derivatives and Hedging</a></li> <li><a href="https://asc.fasb.org/topic&amp;trid=2303972">ASC 805, Business Combinations</a></li> </ul><p>Connect with <a href="https://www.embarkwithus.com/">Embark</a> on:</p><ul> <li><a href="https://hubs.ly/H0XgZnG0">LinkedIn</a></li> <li><a href="https://hubs.ly/H0XgYNZ0">Instagram</a></li> <li><a href="https://hubs.ly/H0Xg-dz0">Twitter</a></li> <li><a href="https://hubs.ly/H0XgZR70">Facebook</a></li> <li><a href="https://www.youtube.com/channel/UCoTAyu49B82Fv8NrjINDtRw">YouTube</a></li> </ul><p>Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.</p>