Pluton SA receives two pieces of information before the end of the measurement period of a business combination: (1) a report shows that a plot of land was worth 200,000 less than the provisional amount at the acquisition date; (2) three months after the acquisition date, the main customer of the acquiree terminated its contract, reducing the value of a customer relationship by 150,000. Write a short note concluding on the treatment of each piece of information, distinguishing facts of the case, rule and professional judgement.