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big-yank

01/11/17 8:39 PM

#377625 RE: tcj #377617

I believe FASB also made a change to push down practices in December, 2014 that may have vacated the old percentage parameters.

Let obiterdictum clarify or disclaim this, too.


https://www.pwc.com/us/en/cfodirect/assets/pdf/in-depth/us2014-08-pushdown-accounting-optional.pdf

The link is from Freddie Mac's auditor PriceWaterhouseCoopers in December 2014 under the search term: push down accounting FASB as found on Bing.

JMHO.