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According to the information processing perspective, memory
Identifiable Assets
Identifiable assets are those assets of an acquired company that can be separated from the company and sold, transferred, licensed, rented, or exchanged, including assets that can be contractually used or shared.
Contingent Liabilities
Possible liabilities that depend on the outcome of a future event, not recognized as liabilities on the balance sheet unless both probable and measurable.
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.
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