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Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2018

Funko Acquisition Holdings, L.L.C. [Member]

Summary of Fair Value and Changes to Fair Value of Level 3 Financial Liabilities

The following table sets forth the fair value and a summary of changes to the fair value of these Level 3 financial liabilities (in thousands):

		Contingent Consideration
Balance at December 31, 2016		$	25,000
Additions			2,470
Payments			(25,000	)
Changes in fair value			30
Balance at December 31, 2017		$	2,500
Payments			(2,500	)
Balance at December 31, 2018		$	-

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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19279-110258

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