if you are doing accounting consolidation measurement period adjustment, assume you have ability to select one of the adjustment either before measurement perior adjustment or smoothing after measurment period. which of two reqirement you prefer? assume you wanna maxmize income. two requirement: 1, changes that are the result of the acquirer obtaining additional information about facts and circumstances that existed at the qcquisition date. 2, occur within the measurement period (may be maximum of one year from the acquisition date).