Collect the latest annual reports of two ASX listed companies. Each of the two companies must have reported Business Combination as per AASB 3 (Many of the ASX 300 Companies report business combinations). Carefully read the note disclosure relating to the Business Combination AASB 3. Answer the following:

(i) How many business combinations did the company report?

(ii) What was the fair value of consideration paid?

(iii) What are the components of acquisition costs, e.g. cash consideration and noncash consideration?

(iv) What was the fair value of net identifiable assets acquired?

(v) Recognised value of each class of assets, liabilities and contingent liabilities

(vi) Carrying value of each class of assets, liabilities and contingent liabilities

(vii) How much goodwill or gain on bargain purchase has been recorded?

(viii) Factors that contributed to the recognition of goodwill or gain on bargain purchase (if disclosed)

(ix) What was the amount of goodwill as percentage of total consideration paid?

(x) What was the amount identifiable intangible assets as a percentage of total consideration paid?

(xi) Write a comparative analysis on the two companies disclosure on business combination.