Fair value adjustment

Hi, Assuming that the values you refer to are at the acquisition date then you increase the net assets by each of these amounts in the acquisition date column. If the values remain the same at the reporting date, which is unlikely, then you would put in the same figures in the reporting date column ad there would be no movement in the post acquisition column. What is more likely is that inventory will have been sold and there will be additional depreciation on the plant. We therefore would adjust the reporting date column for the amount on inventory that is left and any depreciation charged. The post acquisition movement will be the difference between the reporting date and acquisition date numbers. Thanks