Consolidation

Hello sir, I want to ask you one query. Please help me out. If we are unble to find out balance of reserve as on date of acquisition of shares for consolidation purpose. What remedy we can apply? I m having balancesheet @ closing date. But shares are acquired on the middle of the year. Some of entries get reversed, considering pre operative expense as on 31st march. Please reply me soon.
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Tell me are there any notes to financial statements which are SPECIFIC to Consolidation of financials statements??

If yes, then can you give me a sample of such notes.

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