Question on Accretion / Dilution (M&A) Analysis

Prepping for the S79 using knopman and with regards to accretion / dilution analysis, the book tells me to calculate the pro-forma net income by combining the acquirer's net income with the target's after-tax EBIT. I am confused as to why it stops at the target's operating profit. What about other income and expenses that the target may have? Is the book assuming that these other line items will no longer exist once the merger is complete or do you all think they are just trying to keep things simple (ie. effect of other income / expenses is likely to be marginal relative to target's operations)? 

In an actual M&A model, my assumption is every P/L line item would have to be reconciled and combined. Is that correct?