Examlex
Normative statements are
Pre-acquisition Equity
The equity value of a company before it is acquired by another entity.
Post-acquisition Equity
The equity interest in a subsidiary held by the parent company after the acquisition date, reflecting the share of future earnings, reserves, and other changes in equity.
Consolidation Process
involves combining the financial statements of two or more companies into a single set of statements.
Consolidation Worksheet
A tool used in the preparation of consolidated financial statements that helps in adjusting and eliminating the financial information of the parent company and its subsidiaries.
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