Accounting Research Bulletin No. 51, Consolidated Financial Statements (New York: AICPA, 1959).
2.
APB Opinion No. 10, Omnibus Opinion—1966 (New York: AICPA, 1966).
3.
SEC draft Accounting Series Release, “Accounting for Changes in Corporate Ownership” (1972).
4.
FASB Discussion Memorandum, Accounting for Business Combinations and Purchased Intangibles (Stamford, Conn.: FASB, 1976).
5.
Accounting Standards Executive Committee Issues Paper, “Push-Down Accounting,” (New York: AICPA, October 30, 1979).
6.
SEC Staff Accounting Bulletin No. 54, “Staff Views on the Application of the Push-Down Basis of Accounting in the Separate Financial Statements of Subsidiaries Acquired in Purchase Transactions” (Washington: SEC, 1983).
7.
SEC Staff Accounting Bulletin No. 55, “Allocation of Expenses and Related Disclosure in Financial Statements of Subsidiaries, Divisions or Lesser Business Components of Another Entity” (Washington: SEC, 1983).
