goodwill

Dear Sir,

addition to your recent answer.

“If it had been reliable the takeover could well have gone through”

If we refused or take some defense mechanism from being taking over at the end?

“But until it is actually bought, the measurement must remain uncertain and therefore not reliably measurable”

If measurement is must for recognition, and until actually buying, the measurement is remain uncertain but we recognize an external purchased goodwill, why?