push-down accounting
C2CEFR level
85/100Rarity: very rare
TechnicalRegister
The practice of restating an acquired subsidiary's own books to reflect the acquirer's new fair-value basis.
After the buyout we elected push-down accounting, so the subsidiary's standalone statements now carry the stepped-up asset values.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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