I helped a student in Acc 4100 who is part of a team doing research and a presentation on “push down accounting.” They are to include references to companies using push down accounting. Here are some possible sources:
Books 24×7 -search FinancePro collection for phrase “push down accounting”. There are some books with chapters explaining this phrase.
ABI Inform and Business Source Premier can be searched for articles in accounting journals. These can help explain push down accounting, which results in a new basis (from what I read quickly–I really didn’t study it).
CCH Accounting Research Manager–offers the FASB Codification and interpretations and explanations. The FASB Codification relating to push down accounting is 805-50-15-7 through 15-9. Among the results I looked at were some AICPA issues papers including pushdown accounting in practice with examples from the 1970s and 1980s mentioned.
For current/recent examples, I suggested to the student to try Factiva as we found some earnings releases (from Business Wire and other wire services) and also earnings conference calls in which a specific company’s officers explained how push down accounting affected their earnings.
Doing phrase searches for push down accounting in SEC filings on Mergent and Edgar Online I-Metrix also provided some recent examples.
The student was pleased with these suggestions. I neglected to ask if they were to consider non-US companies. I hope these suggestions are helpful in case the question comes up again.