Page 275 - SBR Integrated Workbook STUDENT S18-J19

Group accounting – Basic groups

5.6 Measurement period

During the measurement period, the acquirer must make retrospective adjustments
(i.e. recalculate goodwill) if new information is determined about the value of any of
the following as at the acquisition date:

 the fair value of consideration transferred

 the fair value of the net assets acquired

 the non-controlling interest.

The measurement period ends 12 months after the acquisition date.

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