A.9 Subsequent Measurement Guidance
ASC 805-50
35-2 An acquiree shall follow the subsequent measurement guidance in other Subtopics of Topic 805 and
other applicable Topics to subsequently measure and account for its assets, liabilities, and equity instruments,
as applicable.
ASC 805-50 contains no specific subsequent-measurement guidance related to an acquiree’s separate
financial statements. An acquiree that elects pushdown accounting should apply the subsequent-measurement
guidance in ASC 805-20 and ASC 805-30 and other applicable GAAP to subsequently
measure and account for its assets, liabilities, and equity instruments.