United States:
SEC Releases Accounting Bulletin to Update Guidance on Pushdown Accounting
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On November 18, the SEC released a Staff Accounting Bulletin
(SAB) to rescind portions of the
interpretive guidance included in its SAB Series for what
is known as pushdown accounting. The new bulletin brings
existing guidance into conformity with Accounting
Standards Update No. 2014-17 – Business Combinations (Topic
805). Release. Bulletin.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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