Goodwill and contingent Asset

Could you please sir explain me a bit more with other worlds the following sentence below:

If the fair value of a subsidiary’s contingent liabilities can be reliably measured at the date of acquisition, they should be included in the consolidated net assets and will increase goodwill.

Would not contingent liability be only disclosed? Is it because now the contingent is reliably measured meaning the outflow would be probable hence it should be provided?

Thanks 🙂