How to value a unit?

we study in our curriculum one company acquiring another company thereby acquired  company is liquidated  and the assets and purchase consderation given is recorded in the books of acquiring company

here the acquired business is propritory concern cant say whether it can be done on same lines.the thing is all net assets be recorded at agreed values and purchae consideration is recorded  and  the difference between the net assets taken over and purchase consideration is recorded as Goodwill or capital reserve as the case may be

AS-14 applicable in case acquired concern is a company here it is propritor ship so please wait for other expert opinion