Guidance on pushdown accounting, which for many years was only in SEC literature, is now available for nonpublic entities. This session will discuss some of the accounting and audit issues of pushdown accounting
and considerations for both acquirers and acquirees.
Understand the pushdown accounting guidance.
Proactively identify the circumstances where the standards are applicable.
Proactively identify considerations from the perspective of the acquirers and acquires.
Constance, CA
"Excellent webinar: The speaker was very knowledgeable and his detailed slides, practical commentary, and overall thorough presentation helped make this complex topic more understandable."Paul, PA
"The presenter did an excellent job of presenting the material, on what is obviously not the most exciting (but important) topic in the world. Thanks."Elizabeth, MN
"Great information and technical content was at a perfect level to give insights and spot issues, then research deeper. Thanks!"Robert, FL
"Timely and relevant in today's M&A environment. Covered a lot of material in a short amount of time. Excellent presentation."Stuart, CA
"A good topic to present. Rarely covered. I was 8 years removed from dealing with push down and this was good refresher"SHARON, OH
"Great presentation and presenter; he made the new pushdown standards understandable, with helpful examples!"Kelly, CA
"This is my first webinar. The webinar was informative. Thank you so much for offering CPE credits."Paul, AL
"Very good presentation on a complicated topic and course outlines were very easy to understrand."
CohnReznick
Partner, National Assurance
steven.morrison@cohnreznick.com
(646) 601-7740
Steven Morrison is the National Director of Audit at CohnReznick bringing experience as a client service engagement partner, quality control reviewer, and as a standard setter. He has worked with entities in a variety of industries, including automotive dealerships, employee benefit plans, freight forwarding/mail courier, not-for-profit, retail, and wholesale/distribution. His experience encompasses effectively addressing unique accounting and audit issues of entities in the United States, Asia, Europe, Oceania, and the Americas. Steven addresses specific issues for companies in a variety of other industries and has extensive experience in effectively communicating simple and complex technical matters to all levels of personnel. His current responsibilities include firm methodology and consulting on complex accounting, auditing, attestation, and reporting matters.
From 2015 to 2018, he served on the AICPA Auditing Standards Board (ASB), a senior committee that promulgates U.S. Generally Accepted Auditing Standards. Currently, he is a member of the PCAOB’s Standards and Emerging Issues Advisory Group (SEIAG) which advises on existing standards, proposed standards, potential new standards, and on matters other than standards, such as emerging issues, that are of significance to the PCAOB in order to protect the interests of investors and further the public interest in the preparation of informative, accurate, and independent audit reports.