Push-down accounting is concerned with the

		Push down accounting simply suggests to restate the actual subsidiary books to FMV after acquisition. So, Goodwill will be on the Subs books instead of parent and subs net assets will be all written up or down to FMV.
		recognition of goodwill by the parent.
		correct consolidation of the financial statements.
		impact of the purchase on the separate financial statements of the parent.
		recognition of dividends received from the subsidiary.