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    > Contingent Consideration

958-805-30-13 Contingent consideration shall be measured acquisition-date fair value. [FAS 164, paragraph 58, sequence 58.1]

Subsequent Measurement Acquisition by a Not-for-Profit Entity

initially

at

958-805-35-1 The guidance in this Section together with the guidance in paragraph 805-10-35-1 and Section 805-20-35 applies to a not-for-profit entity (NFP) that is an acquirer. This Section provides the following incremental guidance for assets acquired and liabilities assumed or incurred in an acquisition by a not-for-profit entity:

a.

b.

Contingent consideration, including arrangements assumed by an acquirer Goodwill acquired.

contingent

consideration

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    Contingent Consideration, Including Contingent Consideration

Arrangements Assumed by an Acquirer

958-805-35-2 Some changes in the fair value of contingent consideration and contingent consideration arrangements assumed from an acquiree that the acquirer recognizes after the acquisition date may be the result of additional information about facts and circumstances that existed at the acquisition date that the acquirer obtained after that date. Such changes are measurement period adjustments in accordance with paragraphs 805-10-25-13 through 25-18 and Section 805-10-30. [FAS 164, paragraph 80, sequence 80.1]

958-805-35-3 Changes resulting from events after the acquisition date, such as meeting an earnings or other performance target, reaching a specified share price, or reaching a milestone on a research and development project, are not measurement period adjustments. An NFP acquirer shall account for such changes by remeasuring the related asset or liability to fair value at each reporting date until the contingency is resolved and recognizing the changes in fair value in the statement of activities. [FAS 164, paragraph 80, sequence 80.2]

958-805-35-4 Contingent consideration arrangements of an acquiree assumed by the acquirer shall be measured subsequently in accordance with the guidance for contingent consideration arrangements in paragraphs 958-805-35-2 through 35-3. [FAS 164, paragraph 81, sequence 81]

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    Goodwill Acquired

958-805-35-5 For guidance on subsequently measuring goodwill recognized in an acquisition of a business or a nonprofit activity, see Subtopic 350-20. [FAS 164, paragraph 82, sequence 82.1]

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