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An acquiree that applies pushdown accounting must recognize the goodwill related to the acquisition in its separate financial statements. Pushdown accounting refers to the. Instead of goodwill, the acquirer recognizes an immediate gain in the income statement
Both ifrs 3 and us gaap (asc 805) permit this outcome but require strict reassessment to confirm it is. Under asc 805, an acquirer of a business generally recognizes the acquired assets and liabilities at fair value The following is a summary of four important provisions in the new guidance
The use of the acquirer’s basis in the preparation of an acquiree’s separate financial statements is called “pushdown accounting.” pushdown accounting guidance is optional and can be elected for the separate financial statements of an acquiree (and its subsidiaries) when an acquirer obtains control of the acquiree that is a business or.
The acquirer often recognizes goodwill on the acquisition date (see bcg 2.6.1) Less frequently, an acquirer may recognize a bargain purchase gain on the acquisition date (see bcg 2.6.2) If an acquiree elects to apply pushdown accounting, the carrying amounts of its assets and liabilities in its separate financial statements are adjusted to reflect the amounts recognized in the acquirer’s consolidated financial statements as of the date on which control was obtained When an acquirer obtains control of an acquired entity, the acquired entity may apply pushdown accounting in its separate financial statements.
However, bargain purchase gains recognized by the acquirer, if any, shall not be recognized in the acquiree’s income statement. Thus, the process whereby an acquirer pushes down the fair values of the acquired assets and assumed liabilities to an acquiree’s financial statements is called “pushdown accounting.”
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