Deloitte's Roadmap: Business Combinations

Appendix A — Pushdown Accounting

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Appendix A — Pushdown Accounting A.1 Overview of Pushdown Accounting A.2 Scope A.3 Option to Apply Pushdown Accounting Upon a Change in Control A.4 Common-Control Transactions May Trigger Pushdown Accounting A.5 Subsequent Election to Apply Pushdown Accounting A.6 Election to Apply Pushdown Accounting Is Irrevocable A.7 Subsidiary’s Election to Apply Pushdown Accounting A.8 Specific Initial Recognition and Measurement Guidance in an Acquiree’s Separate Financial Statements A.9 Subsequent Measurement Guidance A.10 Goodwill and Bargain Purchase Gains A.11 Acquisition-Related Liabilities A.12 Acquisition-Related Costs A.13 Income Taxes A.14 Foreign Currency Translation A.15 Disclosures A.16 Financial Statement Presentation A.17 Identifying When a Newly Formed Entity to Effect an Acquisition Is the Acquirer A.18 Recapitalization Transactions