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2021 AICPA & CIMA Construction & Real Estate Conference

COR2122 - Waterfalls

Dec 7, 2021 2:55pm ‐ Dec 7, 2021 4:10pm

Standard: $49.00


This session will provide an explanation for how economic sharing of profits, "waterfalls" are considered in setting up a deal. Examples will be provided. Attendees will learn the rational/thought process behind how they are set up, along with the accounting treatment of the waterfall.

Learning Objectives:
  • Describe the business objectives and economics of waterfalls
  • Discuss the framework and structure of waterfalls


Category: Concurrent Session Onsite and Online

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