IFRS 3 Business Combination

Sir where i have calculated goodwill on acquisition, this will usually be done using the acquisition date fair value of net assets. Just say provisional amounts were included in those net assets but prior to year end in the year of acquisition, if final amounts are now known.

My research says that these should be treated as an adjustment to goodwill. Kindly clarify if this is true sir.

Also, what about if the revision to those provisional amounts are known post year end in which acquisition was made, is the goodwill adjusted in the same way or not sir?