Advanced Accounting 12th Edition by Joe Ben Hoyle,Thomas Schaefer , Timothy Doupnik

تمرين 11

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.