Amalgamation doubts

vikas gupta (c.a final....) (714 Points)

27 November 2010  

1. Why are debentures not included in calculation of purchase consideration?
2. calculation of intrinsic value method is net assets method?
3. Why are liquidation expenses not deducted in calculation of intrinsic value,if bcoz of they are hypothetically asset 's market value are also hypothetically estimated,so why these assets are added ?