Thank you for the opportunity to help you with your question!
Push accounting method is more important because push-down accounting comes into play when one company purchases
another. This technique involves putting the purchase costs on the books
of the company being acquired, rather than the company doing the
acquiring. Private companies aren't required to practice push-down
accounting, but you may find it a useful way to evaluate performance.
Please let me know if you need any clarification. I'm always happy to answer your questions.