Un antiguo método contable reactualizado: pushdown accounting: su aplicación por las Cajas de Ahorros españolas en su etapa final
Resumen
Palabras clave
Texto completo:
PDFReferencias
American Institute of Certified Public Accountants (AICPA). (1979) Task Force on Consolidation Problems: Push down accounting; Issues paper
https://egrove.olemiss.edu/aicpa_iss
Accounting Research Bulletin (ARB) nº 51 (1959) Consolidated Financial Statements. 001-arb_51_consolidated_financial_statements.pdf (ny.gov)
APB Opinion nº 16 (1970) Business Combinations. APB 16: Business Combinations (fasb.org)
Baluch, C. y D. Burgess, R. Cohen, E. Kushi, P.J. Tucker y A. Volkan (2010). Consolidation theories and push down accounting. Journal of Finance and Accountancy, julio. Microsoft Word - 10442 (aabri.com)
Cañibano, L. (2020) Un antiguo método contable reactualizado: Pushdown Accounting. Su aplicación por las Cajas de Ahorros españolas en su etapa final. Revista AECA 131, pp. 4-8. revista_aeca_131_lc.pdf
Cañibano, L. (2012) Combinación de negocios mediante adquisiciones inversas. Revista AECA, nº 99, Septiembre, pp. 12-13. CUB PA WEB (aeca.es)
Cañibano, L. y A. Mora (2000) Características cualitativas de la información financiera. En: Tua, J. El Marco Conceptual para la Información Financiera. AECA, Madrid, pp. 129-160. Características cualitativas de la información financiera | Request PDF (researchgate.net)
Chen, K. y R.M. Elbolok (2015) Is Pushdown Accounting Lifting you up? The Journal of Corporate Accounting & Finance, September/October, pp. 55-59. doi.org/10.1002/jcaf.22080
Cunningham, M.E. (1984) Push-Down Accounting: Pros and Cons. Journal of Accountancy, June, PP. 72-77.
Deloitte (2020) A Road Map to Accounting for Business Combinations. Appendix A: Pushdown Accounting, pp. 263 – 278. A Roadmap to Accounting for Business Combinations | Deloitte US
Deloitte (2016) A Road Map to Pushdown Accounting. Roadmap Series (deloitte.com)
EY (2020) Business Combinations. Appendix B: Pushdown accounting and other new basis issues, pp. B1-B16. Financial Reporting Developments - Business combinations | EY - US
EY (2012) Business Combinations. Appendix B: Pushdown accounting and other new basis issues, pp. B1-B23. Financial reporting developments: Business Combinations (eyjapan.jp)
FASB Emerging Issues Task Force (1985) Changes of Ownership Resulting in a New Basis of Accounting
https://www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1218220148571&acceptedDisclaimer=true
FASB: Financial Accounting Standard nº 141 (2001) Business Combinations. Summary of Statement No. 141 (fasb.org)
FASB: Financial Accounting Standard nº 141R (2007) Clarifying the Definition of a Business. Summary of Statement No. 141 (revised 2007) (fasb.org)
FASB Emerging Issues Task Force (2012) Recognition of New Accounting Basis (Pushdown) in Certain Circumstances
https://fasb.org/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobheadername1=Content-Disposition&blobheadername2=Content-Length&blobheadervalue1=filename%3DEITF_12-F_IssueSum1R_2012_11_01.pdf&blobheadervalue2=272140&blobkey=id&blobnocache=true&blobtable=MungoBlobs&blobwhere=1175828405888&ssbinary=true
FASB Emerging Issues Task Force (2014) Business Combinations: Pushdown Accounting Update No. 2014-17—Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force)
FASB Emerging Issues Task Force (2015) Business Combinations: Pushdown Accounting – Amendments to SEC paragraphs pursuant to Staff Accounting Bulletin nº 115. Update 2015-08—Business Combinations (Topic 805): Pushdown Accounting - Amendments to SEC Paragraphs Pursuant to Staff Accounting Bulletin No. 115 (fasb.org)
Harris P. (2015) Push-down Accounting: A Comprehensive case study. Journal of Business Case Studies, vol. 11-1. DOI:10.19030/jbcs.v11i1.9049
Holley, C.L., Spede, E.C. & Chester, M.C. (1987) The Push Down Accounting Controversy. Management Accounting, January. The Push-Down Accounting Controversy [2] - ProQuest
Holzmann, O y P. Munter (2015) Pushdown Accounting to be optional. The Journal of Corporate Accounting & Finance, March/April, pp. 45-47. doi.org/10.1002/jcaf.22033
IFRS Staff Paper: Business Combination under Common Control, 2019
https://www.ifrs.org/-/media/feature/meetings/2019/october/iasb/ap23b-bcucc.pdf
KPMG (2018) https://advisory.kpmg.us/articles/2018/us-gaap-and-ifrs-m-and-a.html
KPMG (2015) Pushdown Accounting Issues In-Depth February 2015 Pushdown Accounting (kpmg.us)
Nobes, C. (2015) The International transfer of technology: examples from the development of accounting. European Accounting and Management Review. Issue 1. DOI:10.2139/SSRN.2676606
PwC (2016) Pushdown accounting overview https://www.pwc.com/us/en/cfodirect/multimedia/videos/applying-pushdown-accounting-asu-2015-08.html
Rasty, J., 2018 Implications of Pushdown Accounting . The CPA Journal, March. CPAJMar2018PushdownAcctpg53-55 (1)_Rashty.pdf (josefrashty.com)
Thomas, P.B. & Hagler, J.L. 1988, Push down Accounting: A Descriptive Assessment. Accounting Horizons, September. Push Down Accounting: A Descriptive Assessment - ProQuest
Wolinsky, D. y J.R. Colley y A.G. Volcan (1988) Business Combinations: Goodwill and Push-Down Accounting. The CPA Journal, agosto, pp.74-76. Business Combinations: Goodwill And Push-Down Accounting - ProQuest
DOI: http://dx.doi.org/10.26784/issn.1886-1881.v18i1.424
Enlaces refback
- No hay ningún enlace refback.
Copyright (c) 2021 Leandro Cañibano

Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
Electronic ISSN:1886-1881
Indexes and Databases/ Índices y Bases de Datos: Google Scholar: H18, Emerging Sources Citation Index 2015 Web of Science (Clarivate Analytics) , MIAR, DIALNET, Impacto IDR, REDIB: Q2, Integrated Classification of Scientific Journals CIRC, LATINDEX (Catálogo 2.0), ULRICHS, ERIH PLUS, Business Source Complete (EBSCOhost) y FECYT (Historia: C3 y Economía: C4), Scilit
This is an Open Access Journal. All content is freely available in accordance with the BOAI definition of open access. This work is - if not stated otherwise - under a "Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License". The full license can be viewed at http://creativecommons.org/licenses/by-nc-sa/4.0/
Asociación Española de Contabilidad y Administración de Empresas (AECA)
C/Rafael Bergamín, 16-B ; 28043 - Madrid (España)
aeca.es - info@aeca.es