Business Combinations: Pushdown Accounting

Authored by Steven C. Fustolo; CPA
About this Course
The objective of ASU 2014-17, Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force), issued in November 2014, is to provide guidance on whether and at what threshold an acquired entity that is a business or nonprofit activity can apply pushdown accounting in its separate financial statements. This course reviews the rules, transition date, and details of ASU 2014-17. Upon completion of this course, the user should be able to: Identify the acquiree in a business combination that may qualify for pushdown accounting; Recognize the types of entities for which pushdown accounting is and is not available; State the date as of which pushdown accounting should be applied
$ 51.00
Course is unavailable for purchase.
NASBA Field of Study
Accounting
Level
Intermediate
CPE Credits
2.0
Prerequisites
Basic knowledge of business combinations
Last Updated
10/08/2015
CCHL_BusComboPushdwnAcctg