Treatment of fixed assets in case of merger

Hi, 

Can anybody tell me that in case a partnership firm is merged in a pvt. ltd. company, then how should we treat the Fixed Assets in the Balance Sheet of Company,

Do, we have to show as addition during the year or show them as WDV in Opening Balance.

If they are to be shown as WDV then , how will we get to know about their Gross value because in Depreciation schedule we have to show Assets Gross Value .