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A strategically minded worker at any level would be likely to think:
Non-Controlling Interest
An ownership interest in a subsidiary held by investors other than the parent company, reflecting their share of the equity and earnings of the subsidiary.
Consolidation Adjustments
Modifications made to combine the financial statements of parent and subsidiary companies into a single set of statements.
Equity
The residual interest in the assets of the entity after deducting all its liabilities.
Pre-Acquisition Entry
An accounting entry made to adjust the values of the acquiree's assets and liabilities to their fair values at the acquisition date before they are consolidated.
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