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Pre-acquisition Equity
Refers to the equity interest in a company that exists before it is acquired by another entity.
Post-acquisition Equity
The equity interest in a subsidiary held by the parent company after accounting for any changes since the acquisition date.
Accounting Policies
The particular standards, foundations, norms, regulations, and methods used by an organization to compile and display its financial records.
Consolidation Process
The method of combining and presenting the financial data of a parent company and its subsidiaries as one entity's financial statements.
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