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Contingent Consideration Valuation

Value earn-outs and contingent payments

Formula

Source: Ch 10, ASC 805

Sources & references

Intangible Asset Valuation (source book) — Ch 10, ASC 805
IAS 38 — Intangible Assets (IFRS Foundation)link
IFRS 13 — Fair Value Measurement (IFRS Foundation)link
International Valuation Standards (IVS) 2025 — incl. IVS 104, 105, 106, 210 (International Valuation Standards Council)link

scenariosjson • required

JSON array of scenario {name, probability, payout}

discount_ratenumber • required

Discount rate

Range: 0 — 1