Contingent Consideration
Contingent consideration, according to SFAS 141R, usually is an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.
Contingent Consideration: 5 Things to Remember
This one-page overview of the changes in treatment of contingent consideration brought about by adoption of SFAS 141R.
Contingent Consideration Cheat Sheet
This one-page overview of the changes in treatment of contingent consideration brought about by adoption of SFAS 141R.
Contingent Consideration Slide Show
This presentation details the life cycle of an example contingency with financial reporting implications
Contingent Consideration: 5 Things to Remember
This one-page overview of the changes in treatment of contingent consideration brought about by adoption of SFAS 141R.
Contingent Consideration Cheat Sheet
This one-page overview of the changes in treatment of contingent consideration brought about by adoption of SFAS 141R.
This presentation details the life cycle of an example contingency with financial reporting implications