Detailed Answer
(a) If the acquirer has incomplete accounting information
on the date of acquisition, the measurement period ends
when the acquirer receives the information or one year from the
date of acquisition, whichever occurs first. Answer (b) is incorrect
because contingent consideration is recorded at a provisional
amount during the measurement period, and is remeasured each
reporting period until the contingency is resolved. Remeasuring
the contingency does not affect the measurement period. Answers
(c) and (d) are incorrect because they do not describe the
end of the measurement period.