Post acquisition dividend

though it is pertaining to the year 2008-09.,.. is there any change if it is interim dividend

When the dividend is declared from pre-acquisition profits, and later on received by purchaser of investment. Dividend received out of pre-acquisition profits is referred as pre-acquisition Dividends.

Dividend received out of post-acquisition profits is referred as post-acquisition dividend. Acquisition Dividend if received should be credited to Profit & Loss Account.