Choose the correct. What is push-down accounting? a. A requirement that a subsidiary must use the...

Choose the correct. What is push-down accounting?
a. A requirement that a subsidiary must use the same accounting principles as a parent company.
b. Inventory transfers made from a parent company to a subsidiary.
c. A subsidiary’s recording of the fair-value allocations as well as subsequent amortization.
d. The adjustments required for consolidation when a parent has applied the equity method of
accounting for internal reporting purposes.

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