The Pushdown is a Premium ad unit that, like the Banner, appears just under the main site navigation and can expand in size. The behavior of the ad is the auto expanded state appears for :08 and then ...

New accounting rules published Tuesday by FASB establish whether and at what threshold an acquired business or not-for-profit organization can apply pushdown accounting. Pushdown accounting occurs in ...

The Financial Accounting Standards Board and the Securities and Exchange Commission have issued new guidance on so-called “pushdown accounting,” which occurs when an acquired organization uses the ...

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