native_script_text: सर business combination में तो we value at fair value only no? Yes. In business combination in statement of net assets we value all the assets at fair value but this particular asset should be valued at fair value less cost to sell.
romanized_text: Sir business combination mein toh we value at fair value only no? Yes. In business combination in statement of net assets we value all the assets at fair value but this particular asset should be valued at fair value less cost to sell.