Examlex
Purchasers of stock options
Post-acquisition Equity
The value of the equity interest in a subsidiary held by a parent company after adjusting for the cost of acquisition and other factors.
Consolidation Worksheet Entries
Journal entries used in the preparation of consolidated financial statements which adjust, eliminate, and combine account balances from separate financial statements of parent and subsidiary entities.
Consolidated Financial Statements
Financial statements that aggregate the financial position, results of operations, and cash flows of a parent company and its subsidiaries.
Business Combination Valuation Reserve
A reserve account used in accounting for the difference between the fair value of net assets of the acquired business and the purchase price.
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