PUsh Down Accounting
No. 2014-17
November 2014
Business Combinations (Topic 805)
Pushdown Accounting a consensus of the FASB Emerging Issues Task Force
An Amendment of the FASB Accounting Standards Codification®
The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting
Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective.
For additional copies of this Accounting Standards Update and information on applicable prices and discount rates contact:
Order Department
Financial Accounting Standards Board
401 Merritt 7
PO Box 5116
Norwalk, CT 06856-5116
Please ask for our Product Code No. ASU2014-17.
FINANCIAL ACCOUNTING SERIES (ISSN 0885-9051) is published quarterly by the Financial Accounting Foundation. Periodicals postage paid at Norwalk, CT and at additional mailing offices. The full subscription rate is $242 per year.
POSTMASTER: Send address changes to Financial Accounting Standards
Board, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116. | No. 406
Copyright © 2014 by Financial Accounting Foundation. All rights reserved.
Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation.
Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.
Accounting Standards Update
No. 2014-17
November 2014
Business Combinations (Topic 805)
Pushdown Accounting a consensus of the FASB Emerging Issues Task Force
An Amendment of
November 2014
Business Combinations (Topic 805)
Pushdown Accounting a consensus of the FASB Emerging Issues Task Force
An Amendment of the FASB Accounting Standards Codification®
The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting
Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective.
For additional copies of this Accounting Standards Update and information on applicable prices and discount rates contact:
Order Department
Financial Accounting Standards Board
401 Merritt 7
PO Box 5116
Norwalk, CT 06856-5116
Please ask for our Product Code No. ASU2014-17.
FINANCIAL ACCOUNTING SERIES (ISSN 0885-9051) is published quarterly by the Financial Accounting Foundation. Periodicals postage paid at Norwalk, CT and at additional mailing offices. The full subscription rate is $242 per year.
POSTMASTER: Send address changes to Financial Accounting Standards
Board, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116. | No. 406
Copyright © 2014 by Financial Accounting Foundation. All rights reserved.
Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation.
Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.
Accounting Standards Update
No. 2014-17
November 2014
Business Combinations (Topic 805)
Pushdown Accounting a consensus of the FASB Emerging Issues Task Force
An Amendment of