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Purchase push down accounting

Czech translation: účetní snižování hodnoty aktiv při akvizici


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Purchase push down accounting
Czech translation:účetní snižování hodnoty aktiv při akvizici
Entered by: jankaisler
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08:48 Oct 18, 2010
English to Czech translations [PRO]
Bus/Financial - Accounting / US GAAP
English term or phrase: Purchase push down accounting
Bohužel jde o překlad účetních termínů dle US GAAP, kontext je tudíž 0 :(
Veronika Hansova
Czech Republic
Local time: 15:44
účetní snižování hodnoty aktiv při akvizici
Explanation:
PUSH-DOWN ACCOUNTING, in acquisitions, is an exception to the general rule that the acquiree's carrying values are unaffected by the purchase may arise when substantially all of the acquiree's shares are purchased by the acquirer. In that case, the acquirer may direct the acquiree to revalue its assets in accordance with the fair values attributed to those assets by the acquirer. This practice is known as push-down accounting, because the fair values are 'pushed down' to the acquiree's books.
Selected response from:

jankaisler
Local time: 15:44
Grading comment
Děkuji!
4 KudoZ points were awarded for this answer



Summary of answers provided
3účtování dluhu mateřské společnosti v účetní závěrce dceřiné společnosti
Ales Horak
3účetní snižování hodnoty aktiv při akvizici
jankaisler


Discussion entries: 3





  

Answers


13 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
purchase push down accounting
účetní snižování hodnoty aktiv při akvizici


Explanation:
PUSH-DOWN ACCOUNTING, in acquisitions, is an exception to the general rule that the acquiree's carrying values are unaffected by the purchase may arise when substantially all of the acquiree's shares are purchased by the acquirer. In that case, the acquirer may direct the acquiree to revalue its assets in accordance with the fair values attributed to those assets by the acquirer. This practice is known as push-down accounting, because the fair values are 'pushed down' to the acquiree's books.


    Reference: http://www.ventureline.com/accounting-glossary/P/pushdown-ac...
jankaisler
Local time: 15:44
Native speaker of: Native in CzechCzech
PRO pts in category: 27
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2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
purchase push down accounting
účtování dluhu mateřské společnosti v účetní závěrce dceřiné společnosti


Explanation:
opisem, podle variant v jiných jazycích

dluh = pořizovací cena dceřiné společnosti

Ales Horak
Local time: 15:44
Works in field
Native speaker of: Native in CzechCzech
PRO pts in category: 4
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Changes made by editors
Oct 21, 2010 - Changes made by jankaisler:
Created KOG entryKudoZ term => KOG term


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