I have selected two companies listed in the Australian security exchangeASX that is Mercury NZ limited and copper search limited widely explain following questions a What goodwill method is followed by both companies?

b How goodwill or gain on bargain purchase is calculated and disclosed.

c How revaluation of assets of the subsidiary is done in this regard, if any,

d How impairment of goodwill is tested, if any.

e How noncontrolling interest NCI is calculated and disclosed in the consolidated

financial statements.

f Whether NCI shares any goodwill or not under the goodwill method applied