quot; The combination will use the carrying amount of the net assets of acquirer, and the fair value of the net assets of the other company.

” The combination will use the carrying amount of the net assets of acquirer, and the fair value of the net assets of the other company.”

 I’m just curious as to where the carrying amount of the net assets of the acquirer would come into play when it is mentioned that together along with the fair value of the net assets of the acquiree?  I understand that the fair value of the net assets acquired should be recognized in the context of the new business combination, but I guess my confusion is coming from the earlier part of your point when it mentioned about the net asset carrying amount of the acquirer. I was wondering what significance that bears?