ASC 805 Contingent Consideration Fair Value Revaluation
Revalues earn-out and contingent consideration liabilities at fair value each reporting period.
Notice: engineering verification utility. Use test or de-identified data and verify results independently before relying on them.
How it works
Standard: ASC 805 / ASC 820 Fair Value Measurement
Formula: Probability-weighted payout discounted to present value using updated credit-adjusted rate
Checks: Probability sum between 0 and 1; positive payout targets
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