Accounting standards rocks at nahata indore

Can you clarify me on following query:

1) Why opportunity bonus arising from right issue is added in opening balance of share.can you tell me reason for same.

2) Why under AS-20 weighted average of share is taken.

3) Why Assets are accounted at Fair market value under AS-14.why profit or loss is recored at the time purchase in AS-14.

Give answer with Logic that why ASB put such provision in Accounting standard.