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| Author: | Holley, C. L. Spede, E. C. Chester, M. C. |
| Title: | The push-down accounting controversy. |
| Journal: | Management Accounting (New York)
1987 : JAN, VOL. 68:7, p. 39-42 |
| Index terms: | ACCOUNTING SYSTEMS ACCOUNTING STANDARDS HISTORICAL COSTS ASSET VALUATION |
| Language: | eng |
| Abstract: | A review of the concept in which the carrying value of stock to the investor is "pushed down" and is considered the new basis for net assets, linked with the pronouncements of accounting and government bodies on principles and procedures concerning the concept. The authors assess the issues, current guidance and provide an illustration and recommendation. Four Figures are given of balance sheets. |
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