Push Down Accounting: A Descriptive Assessment.
探讨下推会计，说明其在现有会计框架内具有合理性，并讨论支持与反对的论点，对研究子公司单独报表的学者有用。
Abstract This article explores push down accounting and provides evidence that it is defensible within the existing framework of accounting. Push down accounting is a rather controversial accounting technique. It requires a subsidiary company issuing separate financial statements to restate the reported value of its assets based on the parent's purchase price. In essence, the subsidiary reports the same carrying amounts on its separate financial statements as the parent reports on the consolidated statements. The primary purpose of this article is to describe push down accounting and to discuss arguments for and against it. Push down accounting is not concerned with the consolidated financial statements, but with any separate statements a subsidiary company issues after acquisition. It requires that the purchase price paid by the parent be reflected in the amount of assets, liabilities, and equity reported by the subsidiary. The use of push down accounting has no effect on the consolidated statements which already reflect the price paid by the parent.