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A Roadmap to Pushdown Accounting - Deloitte

A Roadmap to Pushdown Accounting June 2016. The FASB Accounting Standards Codification material is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT. 06856-5116, and is reproduced with permission. This publication contains general information only and Deloitte is not, by means of this publication, rendering Accounting , business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business.

iv Preface June 2016 To our friends and clients: We are pleased to present A Roadmap to Pushdown Accounting.This Roadmap provides Deloitte’s insights into and interpretations of the guidance on the application of pushdown accounting.

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