Advanced Accounting 10th Edition by Thomas Schaefer, Joe Ben Hoyle, Timothy Doupnik

Exercise 61

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.