ASU 2015-08: Eliminating Superseded SEC Guidance On Pushdown Accounting
- ASU Author/Contributor (non-ASU co-authors, if there are any, appear on document)
- Dr.. Ken S. Brackney, Professor (Creator)
- Institution
- Appalachian State University (ASU )
- Web Site: https://library.appstate.edu/
Abstract: The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-08, Pushdown Accounting: Amendments to SEC Paragraphs Pursuant to Staff Accounting Bulletin No. 115, in May 2015. ASU 2015-08 finalizes certain changes to the Accounting Standards Codification (ASC) triggered initially by the FASB’s issuance of ASU 2014-17, Pushdown Accounting, in November 2014. The FASB issued ASU 2014-17 to establish common guidance on pushdown accounting for both public and nonpublic entities.
ASU 2015-08: Eliminating Superseded SEC Guidance On Pushdown Accounting
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Created on 3/30/2022
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Additional Information
- Publication
- Brackney, K. (2015). ASU 2015-08: Eliminating Superseded SEC Guidance on Pushdown Accounting, NCACPA's website, posted November 20, 2015. NC Docks permission granted by author. Publisher version of record available at: https://www.ncacpa.org/blog/asu-2015-08-eliminating-superseded-sec-guidance-on-pushdown-accounting/
- Language: English
- Date: 2015
- Keywords
- Accounting, SEC, Pushdown Accounting, Financial Accounting Standards Board (FASB)