An example of where fair value measurement is required subsequent to acquisition is post-employment obligations such as pensions (superannuation)under IAS 19/AASB 119.

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According to IAS 19/AASB 119, post-employment obligations such as pensions (superannuation) must be measured at fair value subsequent to acquisition. Therefore, fair value measurement is required in this case.

An Example of Where Fair Value Measurement Is Required Subsequent