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.

Double-Distribution Method of Cost Allocation. Cost accounting refers to the accounting procedures designed to assess the costs of ... uses elements of both the direct and step-down methods.

GAAP, which stands for generally accepted accounting principles, is the set of accounting standards followed by most U.S. businesses, not-for-profit organizations, state/local governments, and non ...