Key Planning Considerations
Accounting and Reporting
▪ Statutory or other reporting requirements in which
pushdown accounting would not be applied?
▪ Changes to accounting system requirements?
▪ Multiple bases of accounting (i.e. IFRS 16)?
▪ Changes in assessed lease term?
▪ Interim reporting required prior to finalizing purchase
accounting?
Timing:
▪ Timing of discount rate assessments and lease valuations
▪ Audit requirements
▪ Post-acquisition reporting requirements
RSM | 16
