{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/805/958/#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":"805-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":"Acquisition by a Not-for-Profit Entity","heading":null,"paragraphs":[{"citation":"805-958-35-1","para":"35-1","html":"
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:
  1. a
    Contingent consideration, including contingent consideration arrangements assumed by an acquirer
  2. b
    Goodwill acquired.
","snippet":"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 guidanc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bfdb206d4dfcbcc60a7029e62ef478f2edb9a029ac9d0a2ed7fbcb7a7b95507","downloaded_from":"2026-09-10T01:27:59.311Z","last_downloaded_at":"2026-09-10T01:27:59.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479095","source_sha256":"30db71e8fe1cbc435c52087d918cf1b7e7814033ec5a7283acc545b7934d65fe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a84ea83e5a4c9d8425237392d91219dd416ac7753d3e8e602557c665d0c134cc","downloaded_from":"2026-09-10T01:27:59.311Z","last_downloaded_at":"2026-09-10T01:27:59.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479095","source_sha256":"30db71e8fe1cbc435c52087d918cf1b7e7814033ec5a7283acc545b7934d65fe"}},{"block":"Acquisition by a Not-for-Profit Entity","heading":"Contingent Consideration, Including Contingent Consideration Arrangements Assumed by an Acquirer","paragraphs":[{"citation":"805-958-35-2","para":"35-2","html":"
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.
","snippet":"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 inform…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82901d0f33ebdc08cc1e1b95cdf5aa688371f38b978b74bda8370256d7c7494b","downloaded_from":"2026-09-10T01:27:59.311Z","last_downloaded_at":"2026-09-10T01:27:59.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479095","source_sha256":"30db71e8fe1cbc435c52087d918cf1b7e7814033ec5a7283acc545b7934d65fe"}},{"citation":"805-958-35-3","para":"35-3","html":"
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.
","snippet":"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 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf6c54dfdccd0e0afbdd203018db7ccae61a2daf81759a01da0206c29bd8d15b","downloaded_from":"2026-09-10T01:27:59.311Z","last_downloaded_at":"2026-09-10T01:27:59.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479095","source_sha256":"30db71e8fe1cbc435c52087d918cf1b7e7814033ec5a7283acc545b7934d65fe"}},{"citation":"805-958-35-4","para":"35-4","html":"
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
.
","snippet":"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-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09624b618f8a73e51ee46265f557c1a090daf3ef2da5cabae730766e9bf0a1ea","downloaded_from":"2026-09-10T01:27:59.311Z","last_downloaded_at":"2026-09-10T01:27:59.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479095","source_sha256":"30db71e8fe1cbc435c52087d918cf1b7e7814033ec5a7283acc545b7934d65fe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c4e45e413971891fab093570af81f413a343ff95dc5482fb61db2f902e957ce","downloaded_from":"2026-09-10T01:27:59.311Z","last_downloaded_at":"2026-09-10T01:27:59.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479095","source_sha256":"30db71e8fe1cbc435c52087d918cf1b7e7814033ec5a7283acc545b7934d65fe"}},{"block":"Acquisition by a Not-for-Profit Entity","heading":"Goodwill Acquired","paragraphs":[{"citation":"805-958-35-5","para":"35-5","html":"
For guidance, including the related accounting alternative on subsequently measuring goodwill recognized in an acquisition of a business or a nonprofit activity, see Subtopic 350-20. See paragraph 350-20-65-2 for transition guidance on applying the accounting alternative for amortizing goodwill in Subtopic 350-20 and paragraph 350-20-65-4 for transition guidance on applying the accounting alternative for a goodwill impairment triggering event evaluation.
","snippet":"For guidance, including the related accounting alternative on subsequently measuring goodwill recognized in an acquisition of a business or a nonprofit activity, see Subtopic 350-20. See paragraph 350-20-65-2 for transit…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c694fea91adc9b8acd86057272af82c440e115bc314641084a541d9410564e1","downloaded_from":"2026-09-10T01:27:59.311Z","last_downloaded_at":"2026-09-10T01:27:59.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479095","source_sha256":"30db71e8fe1cbc435c52087d918cf1b7e7814033ec5a7283acc545b7934d65fe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebfca03540a67f1315ec693c16878e72da4ff3abcb5113820ee6f6a7abdd9dfb","downloaded_from":"2026-09-10T01:27:59.311Z","last_downloaded_at":"2026-09-10T01:27:59.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479095","source_sha256":"30db71e8fe1cbc435c52087d918cf1b7e7814033ec5a7283acc545b7934d65fe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4f0e0e32f7906686a65a4e9328f2ca4873c3526416f7725c3b072c6e9ed69d3","downloaded_from":"2026-09-10T01:27:59.311Z","last_downloaded_at":"2026-09-10T01:27:59.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479095","source_sha256":"30db71e8fe1cbc435c52087d918cf1b7e7814033ec5a7283acc545b7934d65fe"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4f0e0e32f7906686a65a4e9328f2ca4873c3526416f7725c3b072c6e9ed69d3","downloaded_from":"2026-09-10T01:27:59.311Z","last_downloaded_at":"2026-09-10T01:27:59.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479095","source_sha256":"30db71e8fe1cbc435c52087d918cf1b7e7814033ec5a7283acc545b7934d65fe"}}