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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 3 Business Combination
If there is delay in fair value adjustment which is more than 12 months, it will be treated as post adjustment right? How should i recognise this post adjustment?
As part of the current year’s events rather than as an adjustment to the goodwill / acquisition calculation
Means that it will charged to group retained earning?
Yes, correct
Thank you
You’re welcome