Post-Acquisition Movement – Business Combination

Hello,

If company A was acquired on 1 January 2020, however, they had a revaluation of some PPE at the end of 2024 (i.e. has a cost of 100,000, acc. dep of 20,000, and new fair value of 120,000), when doing consolidation entries, how is this treated?

Regardless of when the revaluation occurs post acquisition, do we still include this in the acquisition analysis (calculation of goodwill and include it as a fair value adjustment). This will consequently cause it to have a BCVR journal entry?