Fv adjustment

In consolidation chapter i have a doubt related to fairv value adjustment

I know that at acquisition we have to record the assets and liabilities of subsidiary at fair value .
Now do we also need to do this post acquisition. Like if there is an asset with fair value of 5000 in excess at acquisition and post acquisition it fair value becomes 7000 in excess.what is to be done as the ifrs states to record the asset at ACQUISITION DATE FAIR VALUE????