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Appendix A — Pushdown AccountingA.1 Overview of Pushdown AccountingA.2 ScopeA.3 Option to Apply Pushdown Accounting Upon a Change in ControlA.4 Common-Control Transactions May Trigger Pushdown AccountingA.5 Subsequent Election to Apply Pushdown AccountingA.6 Election to Apply Pushdown Accounting Is IrrevocableA.7 Subsidiary’s Election to Apply Pushdown AccountingA.8 Specific Initial Recognition and Measurement Guidance in an Acquiree’s Separate Financial StatementsA.9 Subsequent Measurement GuidanceA.10 Goodwill and Bargain Purchase GainsA.11 Acquisition-Related LiabilitiesA.12 Acquisition-Related CostsA.13 Income TaxesA.14 Foreign Currency TranslationA.15 DisclosuresA.16 Financial Statement PresentationA.17 Identifying When a Newly Formed Entity to Effect an Acquisition Is the AcquirerA.18 Recapitalization Transactions
Appendix A — Pushdown AccountingA.1 Overview of Pushdown AccountingA.2 ScopeA.3 Option to Apply Pushdown Accounting Upon a Change in ControlA.4 Common-Control Transactions May Trigger Pushdown AccountingA.5 Subsequent Election to Apply Pushdown AccountingA.6 Election to Apply Pushdown Accounting Is IrrevocableA.7 Subsidiary’s Election to Apply Pushdown AccountingA.8 Specific Initial Recognition and Measurement Guidance in an Acquiree’s Separate Financial StatementsA.9 Subsequent Measurement GuidanceA.10 Goodwill and Bargain Purchase GainsA.11 Acquisition-Related LiabilitiesA.12 Acquisition-Related CostsA.13 Income TaxesA.14 Foreign Currency TranslationA.15 DisclosuresA.16 Financial Statement PresentationA.17 Identifying When a Newly Formed Entity to Effect an Acquisition Is the AcquirerA.18 Recapitalization Transactions