Using conditional measurement on a beam splitter, we study the transformati
on of the quantum state of the signal mode within the concept of two-port n
on-unitary transformation. Allowing for arbitrary quantum states of both th
e input reference mode and the output reference mode on which the measureme
nt is performed, we show that the non-unitary transformation operator can b
e given in a closed form by an s-ordered operator product, where the value
of s is entirely determined by the absolute value of the beam splitter refl
ectance (or transmittance). The formalism generalizes previously obtained r
esults which can be recovered by simple specification of the non-unitary tr
ansformation operator. As an application, we consider the generation of Sch
rodinger-cat-like states. An extension to mixed states and imperfect detect
ion is outlined.