Is amalgamation problem as per accounting standard?

Query:

is amalgamation practical problem as per accounting standered 14 i.e. full journal entry in the books of purchaser, balancesheet after amalgamtion , journal entry in the books of vendor and there full ledger be in financial management syllabus. because few refrence books cover only concept and only one book of himalaya publication covered full problem . so is it require to teach this big concept to our students.?

Reply by Prof. Vipin Saboo:

In amalgamation do sums on yield approach nav and fair approach. Journal entries are not expected