What is push-down accounting

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Question: 1. Describe the implicit assumption made in SFAS No. 94 about the reporting entity. What is push-down accounting? What problems would arise in connection with the implementation?

2. How are minority interests handled in consolidations? What is an equity carve-out?

3. Distinguish among sell-offs, spin-offs, split-offs, and split-ups.

Reference no: EM131529854

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