Accounting under Reverse Merger

In the books of subsidiary all the entries for merger to be passed including the purchase consideration. In the books of holding company all the entries relating to amalgamation of company to be passed.
Basically the entries will be passed in excat cross keeping the logic in mind that subsidiay has the control over holding company to influence them into merger with subsidiay.
Refer the implications due to this in ICICI LIimited and ICICI India merger case.