If the valuation report is not complete as of the date of filing, can you just disclose that it is open and record the valuation amounts as a measurement period adjustment?
Valuation report open
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No, you would still need to record provisional amounts for the intangibles and any other asset category that is being valued based on the best information available as of the acquisition date. You can then true-up the amounts based on the final valuation as a measurement period adjustment.