Additional disclosures required to be made in the first financial statements following amalgamation would vary in the case of amalgamation accounted under (a) pooling of interests method and (b) purchase method.

There are certain disclosures that are required to be made in the first financial statements for every type of amalgamations. However, in the case of amalgamation accounted for under the pooling of interests method, the following additional disclosures are required to be made in the first financial statements following the amalgamations: Description and number of shares issued, together with the percentage of each company's equity shares exchanged to effect the amalgamation. The amount of any difference between the consideration and the value of net identifiable assets acquired, and the treatment thereof. In the case of amalgamations accounted for under the purchase method, the following additional disclosures are required to be made in the first financial statements following the amalgamations: Consideration for the amalgamation and a description of the consideration paid or contingently payable; and The amount of any difference between the consideration and the value of net identifiable assets required, and the treatment thereof including the period of amortization of any goodwill arising on amalgamation.