OTHER comprehensive income and fair value adj

Any POST ACQUISITION movement WILL be reflected in the consolidated financial statements. For example, a revaluation reserve that existed at DOA is used in the goodwill calculation and is not reflected (except by its inclusion in the calculation of the goodwill figure) in the consolidated financial statements But and post-acquisition movement in the revaluation reserve IS reflected, just the same as a post acquisition movement in retained earnings is reflected Ok?

statement of profit and loss is for the year so it won't include fv adj if acq is in prior accounting period right?

There may be a notional additional depreciation charge to be included within the year's figures At DOA there was a fair value adjustment to PPE of $2 million. The plant had a remaining estimated useful life of 5 years (so $400,000 additional depreciation for each of the next 5 years) Although the increase in the value of the plant doesn't go through PorL the additional notional depreciation must be included as a deduction in PorL Ok?

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Again, you're welcome