Transcription of A Roadmap to Pushdown Accounting - Deloitte
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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.
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. The body of this Roadmap combines the principles from the pushdown accounting subsections of ASC
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