to start with: in IAP designed as per PANS-OPS 4 the acceleration segment criteria have been deleted, as formerly published in ICAO Document 8168, Volume II, First, Second and Third Editions, furthermore MAP specifies a point where the missed approach begins, and a point or an altitude/height where it ends. 2,5% (unless otherwise specified) must be achieved throughout the whole procedure till the final phase which begins at the point where 50m (164 ft) obstacle clearance is first obtained and can be maintained. It extends to the point where a new approach, holding or a return to en-route flight is initiated.
IOW SE acceleration ALT should be adjusted in accordance with the procedure flown:
published MA is predicated on maintaining the published MA climb gradient till the final phase and it's operators responsibility to cater for SE case.
In case you follow EO SID the acceleration isn't a big deal as the TOGA limitation has been taken into account and obstacle clearance is assured.
avoiding obstacles by visual means during missed approach is self-explanatory.
there's more cases requiring very particular attention and understanding like rejected landing or overweight landing etc.