Description
Measuring the fair value of contingent consideration continues to be a controversial topic within fair value measurements. The structure of contingencies are often unique to a particular transaction which makes its fair value measurement even more challenging. Best practices within the valuation continue to evolve. Attendees will:
- Understand the accounting standards which provide for the treatment and fair value measurement of contingent consideration
- Determine the appropriate methods for measuring the fair value of contingent consideration including Probability Weighted Methods and Monte Carlo Simulations
- Take certain factors into consideration when estimating an appropriate discount rate to discount future payments
- Understand the issues in distinguishing contingent consideration versus compensation
Speaker(s):
- Shaun
Maloney,
CPA, CGMA, ABV, CFF, CFA,
Director,
EisnerAmper LLP
- Mark
L. Zyla,
CPA, ABV, CFF,
Managing Director,
Zyla Valuation Advisors, LLC
