GLS Blog: PEEC 2021 Temporary Enforcement Policy
The AICPA’s Professional Ethics Executive Committee (PEEC) has issued a Temporary Policy Statement regarding the recent changes by the SEC...
ASU 2015-08: Eliminating Superseded SEC Guidance on Pushdown Accounting
By: Ken Brackney, Ph.D. The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-08, Pushdown Accounting: Amendments to...
ASU 2014-17: Pushdown Accounting
By: Ken Brackney Can acquirees in business combinations adopt the same new basis of accounting the acquirer uses? The Financial...
Defining Public & Non-Public Entities
By: Ashley Britton In the past, there have been varying definitions of a public entity vs. a nonpublic entity. As...
Pushdown Accounting & Business Combinations (Topic 805)
By: Art Winstead, Member of NCACPA’s Board of Directors and A&A Committee “Pushdown” accounting has been an accounting principle that...
