Leveraged buyouts (LBOs) have been addressed in several consensuses reached by the EITF. The primary accounting issue concerns whether the new company (Newco) gets a new basis for the assets of the old company (Oldco).

Верно?

Emerging Issues Task Force - EITF
An organization formed in 1984 by the Financial Accounting Standards Board (FASB) to provide assistance with timely financial reporting. The EITF holds public meetings in order to identify and resolve accounting issues occurring in the financial world.
This group consists mainly of accountants from large public firms, but it also includes the chief accountant of the SEC on its board. The main purpose of the task force is to identify emerging issues and resolve them with a uniform set of practices before divergent methods arise and become widespread.

Вот они и рассмотрели заемные выкупы в рамках своей бюрократической котовасии на предмет того получает ли "новая компания" новую базу для активов за счет приобретения "старой компании"

"It can be considered ironic that a company's success (in the form of assets on the balance sheet) can be used against it as collateral by a hostile company that acquires it. For this reason, some regard LBOs as an especially ruthless, predatory tactic".