Accounting Matters

We take a closer look at contingent consideration in this episode, aka earn-outs, from both a buyer and seller’s perspective.

Show Notes

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 consideration
  • Advantages and disadvantages of earn-outs for buyers and sellers
  • Tips and insights on constructing earn-out arrangements
  • Classifying and subsequently accounting for earn-outs
For more information on contingent consideration:
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Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

What is Accounting Matters?

Accounting Matters lives up to its title, covering vital accounting topics that actually matter to professionals in the accounting trenches. We start with a new topic and definition every episode, then highlight and discuss the key areas, from evaluation to reporting. Accounting Matters is hosted by public accounting veterans Adam Olsen & Nicole Harger from advisory firm Embark.

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