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From virtually nowhere, exchange-traded products have grown to more than $3 trillion in assets. A small portion of these products are exchange-traded notes (ETNs) but most are exchange-traded funds (ETFs): typically, pools of securities that trade like stocks. A large amount of ETF assets, in turn,...

Both public and private companies can elect to use 'pushdown' accounting when there is a merger, acquisition, or other change-in-control event. What does this mean, and when might this alternative reporting method be advantageous? Understanding your options Pushdown accounting refers to the practice of adjusting an acquired...