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Pushdownaccounting mbaf

SUCCESSFULLY ADDRESSING PUSHDOWN ACCOUNTING AND AUDIT ISSUES

Cost Free
Presentation Length 1.0 hour

Recorded DateAugust 31, 2017
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaAuditing
Course LevelBasic
Course Description

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.

Learning Objectives

  • 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.

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Steven Morrison

CohnReznick
Partner, National Assurance
[email protected]
(646) 601-7740

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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. 
 

About Our Presenter

Mbaf
Founded in 1969, MBAF is ranked nationally as a Top 40 accounting and advisory firm and has been named one of the Best of the Best firms in the country by INSIDE Public Accounting for many years running because of our demonstrated long-term consistency and exceptional performance. More than 500 highly qualified principals and employees serve domestic and international clients across a broad range of industries and practices from our offices across the country.