Revision of accounts after adoption at agm

A Company filed a scheme of Amalgamation with High Court and the appointed date fixed was 1-4-2012. The order sanctioning the scheme was received on 30-6-2013, by that time, both the companies' accounts (Transferee Company and Transferror Company) for the Financial year 2012-13 (1-4-2012 to 31-3-2013) were adopted in the respective AGM on standalone basis. After getting the order of the High Court, is it required to revise the financial statements of Transferee company after merging the accounts of the Transferor Company for the FY 2012-13?  If yes, how to adopt the revised accounts in the General Meeting? If No, can the effect of amalgamation be given in the next FY 2013-14? What is the provision in the Companies Act for such revision? Is there any circular / expert advisory opinion on the above subject available? 

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