Multivariate linear recurrences and power series division

Bousquet-Mélou and Petkovšek investigated the generating functions of multivariate linear recurrences with constant coefficients. We will give a reinterpretation of their results by means of division theorems for formal power series, which clarifies the structural background and provides short, conceptual proofs. In addition, extending the division to the context of differential operators, the case of recurrences with polynomial coefficients can be treated in an analogous way.