In a business combination, the accounting information required at the reporting date may be incomplete. Accordingly, provisional amounts are recognized. Which of the following is true about adjustments to those amounts during the measurement period?

A$.$ Appropriate adjustments have no effect on earnings.

B$.$ No new assets may be recognized.

C$.$ Goodwill is unaffected.

D$.$ Adjustments based on postacquisition$-$date information may be made.