Fundamentals of Advanced Accounting 5th Edition by Joe Ben Hoyle,Thomas Schaefer,Timothy Doupnik

تمرين 54

What is push-down accounting
A) A requirement that a subsidiary must use the same accounting principles as a parent company.
B) Inventory transfers made from a parent company to a subsidiary.
C) A subsidiary's recording of the fair-value allocations as well as subsequent amortization.
D) The adjustments required for consolidation when a parent has applied the equity methodof accounting for internal reporting purposes.