For mergers & acquisitions professionals — and more so for their auditors — adding contingent consideration to a deal can be like replacing your injured star quarterback at the two-minute mark: It ...

Contingent consideration, also referred to as an earnout, is commonly used to bridge a valuation gap, provide continuing incentive to business sellers or account for the achievement of technical or ...

Bid-ask spreads have recently been a sticking point in oil and gas deals. Sellers may feel optimistic on commodity prices or future asset performance, but buyers may be cautious, or even pessimistic, ...

Contingent consideration represents payments that buyers and sellers will pay or receive after the closing of a transaction based on future performance. While it's possible to have contingently ...

The acquisition method of financial accounting for business combinations under FASB Statement no. 141(R), Business Combinations, requires the acquiring company to recognize and measure all ...

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Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Contingent liabilities depend on future events and may become real liabilities.