goodwill

Hi

“With regard to changes in the fair value of any contingent consideration after the
acquisition date, if the change is due to additional information obtained after the
acquisition date that affects the facts or circumstances as they existed at the acquisition
date this is treated as a ‘measurement period adjustment’ and the liability (and goodwill)
are remeasured. However, what is more likely, is that changes will be due to events after
the acquisition date and therefore any remeasurement of the provision for contingent
consideration will be charged to profit or loss.”

1. Could you please advise when why for a contingent consideration we don’t adjust the goodwill, we expense it to P&L

Thanks