ASC 805, also known as FAS 141R, describes push-down accounting as part of the acquisition method of accounting. Under these rules, a parent company must expense legal and other acquisition costs ...

Wild swings in margin estimates under RIM calculations led Walmart executives to pull their profit guidance in May.

The drop-down should now be available to the cell selected. The nice thing about this second method is that it’s easy to change the items in the drop-down list.

A company might qualify for the equity method with less than a 20 percent stake in an investee if it can show evidence of influence. The claim of influence is supported by having representation on ...

Create a drop-down list by manually entering data. There are a few ways to create a drop-down list on Excel. This specific method is the most straightforward and is particularly effective for a ...

Many retailers have used the LIFO (last in, first out) accounting method to manage their inventory reporting. The methods assumes that the last unit to arrive in inventory (the most recent) is ...

Senate Republicans use a new accounting method to slash projected cost of tax plan from $3.8 trillion to $441 billion, sparking fierce debate in Congress.