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Push-Down Accounting Practices

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What is push-down accounting? What is FASB's position regarding Push down accounting.

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Solution Summary

This solution defines push-down accounting, and provides two reference sources and one suggested reading source for further research on the topic.

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What is push down accounting?

Push-down accounting is an accounting methodology where a subsidiary's financial statements are stated in such a manner that they reflect its parent company's costs during the latter's buying of the subsidiary rather than the subsidiary's historical costs. As such the ...

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