<http://schema.org/description>
"Push down accounting refers to instances in which an acquiring entity (or parent company) pushes its new basis down to the stand-alone financial statements of an acquired entity. The Emerging Issues Task Force (EITF) is in discussions regarding the circumstances that drive a change in accounting basis or an acquired entity's stand-alone financial statements. Potential changes could result in more instances where push down accounting is required."^^<http://www.w3.org/2001/XMLSchema#string>
<http://www.pwc.com/us/en/cfodirect/issues/accounting-reporting/frontlines-jan-2013-standard-setters-revisit-push-down-accounting-requirements.html?WT.rss_f=PwC's+CFOdirect&WT.rss_ev=a&WT.rss_a=Standard+setters+revisit+push+down+accounting+requirements+(Observations+from+the+front+lines)>