Pushdown accounting, Refers to the establishment of a new

Pushdown accounting

Reference no: EM1359394

Pushdown accounting:

1. Refers to the establishment of a new accounting and reporting basis in an acquired company's parent's financial statements

2. Is where the purchase price is "pushed down" on the acquirer's financial statements and used to restate the carrying value of its assets and liabilities

3. Refers to the establishment of a new accounting and reporting basis in an acquired company's separate financial statements

4. None of the above

Please select / choose only 1 option out of the 4 listed above.

Reference no: EM1359394

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