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Perspectives

A roadmap to pushdown accounting

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on the application of pushdown accounting. The body of this Roadmap combines the principles from the pushdown accounting subsections of ASC 805-50 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.

The body of this Roadmap combines the principles from the pushdown accounting subsections of ASC 805-50 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. Further, the table of contents is a helpful navigational tool, providing links to topics and interpretations.

We intend to incorporate this Roadmap — along with others covering additional business combinations issues addressed in subsections of ASC 805-50 — into a comprehensive business combinations Roadmap in the future.

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Subscribe to receive Roadmap series publications via e-mail. Archives are available on the US GAAP Plus site.

 

The Roadmap Series contains periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community.

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