term accounting down push help what is
Meaning of push-down accounting. What is it: share of goodwill in the balance sheet of the investee.

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Definition push-down accounting

PUSH-DOWN ACCOUNTING title: push-down accounting (EC-CS) (SAP Library - Glossary)
PUSH-DOWN ACCOUNTING category: Consolidation (EC-CS)
PUSH-DOWN ACCOUNTING explained:

A method which discloses a parent unit's proportionate share of goodwill in the balance sheet of the investee unit.

In consolidation of investments, the goodwill recorded in the investee unit's books is included in the calculation of the differential (excess value), thus reducing the overall goodwill.

More terms such as push-down accounting in Dictionary P.

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