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Post-acquisition
The period following the acquisition of a subsidiary or business unit, during which the acquired company's assets, liabilities, and operations are integrated and reflected in the parent company's financial statements.
Pre-acquisition
The phase before the acquisition of one company by another, during which due diligence, valuation, and negotiations occur.
Consolidation Adjustments
Adjustments made in the preparation of consolidated financial statements to eliminate intercompany transactions and balances among the parent and its subsidiaries.
Consolidated Financial Statements
Financial statements that aggregate the assets, liabilities, and operating results of a parent company and its subsidiaries, providing a complete financial view of the corporate group.
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