Isn’t the contingent consideration and contingent liabilities of the subsidiary measured at fair value when consolidating.? this fair value is calculated as a discounted payment weighted with probability , right? if so, shouldn’t we have to unwind the discount back at the year end? I haven’t seen any questions i did follow this.
Also, if we unwind, that will be within the measurement period. does that trigger the goodwill at acquisition to be recalculated?