{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/805/954/#35-subsequent-measurement","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"805","topic_title":"Business Combinations","subtopic":"805-954","subtopic_title":"Health Care Entities","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"805-954-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2A4F56B8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An <a href=\"/glossary/a/#acquirer\" class=\"term\" title=\"The entity that obtains control of the acquiree. However, in a business combination in which a variable interest entity (VIE) is acquired, the primary beneficiary of that entity always is the acquirer. (P) December 16, 2026; (N) December 16, 2026805-10-65-5The entity that obtains control of the acquiree.See paragraphs 805-10-25-4805-10-25-5 for guidance on determining the acquirer.\"><span>acquirer</span></a> that is a not-for-profit, business-oriented health care entity shall report the changes in the fair value of contingent consideration recognized in accordance with paragraph <a href=\"/asc/805/958/#805-958-35-3\" class=\"xref\">958-805-35-3</a> within the <a href=\"/glossary/p/#performance-indicator\" class=\"term\" title=\"A performance indicator reports results of operations. A performance indicator and the income from continuing operations reported by for-profit health care entities generally are consistent, except for transactions that clearly are not applicable to one kind of entity (for example, for-profit health care entities typically would not receive contributions, and not-for-profit health care entities would not award stock compensation). That is, a performance indicator is analogous to income from continuing operations of a for-profit entity.\"><span>performance indicator</span></a> unless the arrangement is a hedging instrument for which Subtopic <a altsource=\"GUID-58E27026-DA5A-4B43-B23E-2AA121DB2507.ditamap\" class=\"ditamap\">954-815</a> requires the entity to recognize the changes outside the performance indicator.</span></span></div></div>","snippet":"An acquirer that is a not-for-profit, business-oriented health care entity shall report the changes in the fair value of contingent consideration recognized in accordance with paragraph 958-805-35-3 within the performanc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88e6040ad66df74c1e3ce46a69fd7c19f152c9f7c37c69aed2874dcb7d83cd81","downloaded_from":"2026-09-10T01:27:30.356Z","last_downloaded_at":"2026-09-10T01:27:30.356Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478023","source_sha256":"d0c26ff125d04d337df6b809bfb2bb3d771bfe499aba8b0f7ea689306f7b1cf8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55dd771aa81707938735c3d723448ad4589f95304f36d283a1ec792902ca4d34","downloaded_from":"2026-09-10T01:27:30.356Z","last_downloaded_at":"2026-09-10T01:27:30.356Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478023","source_sha256":"d0c26ff125d04d337df6b809bfb2bb3d771bfe499aba8b0f7ea689306f7b1cf8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d166540d770174c1caa0125efde370147818e815c2acef4a8cf4dc0a7de20183","downloaded_from":"2026-09-10T01:27:30.356Z","last_downloaded_at":"2026-09-10T01:27:30.356Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478023","source_sha256":"d0c26ff125d04d337df6b809bfb2bb3d771bfe499aba8b0f7ea689306f7b1cf8"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d166540d770174c1caa0125efde370147818e815c2acef4a8cf4dc0a7de20183","downloaded_from":"2026-09-10T01:27:30.356Z","last_downloaded_at":"2026-09-10T01:27:30.356Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478023","source_sha256":"d0c26ff125d04d337df6b809bfb2bb3d771bfe499aba8b0f7ea689306f7b1cf8"}}