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The measurement period is a sort of extension to the acquisition method (IFRS 3). When initial accounting for an acquisition is incomplete (or if afterwards appears to have been incomplete) at the end of the reporting period in which the business combination occurs it can be used.
Adjustments to provisional amounts, and the recognition of newly identified asset and liabilities, must be made within the ‘measurement period’ where they reflect new information obtained about facts and circumstances that were in existence at the acquisition date. [IFRS 3.45]
The measurement period ends one year from the acquisition date.
IFRS Synonyms:
The measurement period, One year window, One year acquisition window, One year acquisition period