AASB 1060 General Purpose Financial Statements Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities 142-143: Business combinations and goodwill: for each combination in the period disclose the combining parties, acquisition date, voting interest acquired, cost and its components, amounts recognised by class of assets, liabilities and contingent liabilities, goodwill included, any bargain purchase gain and its line item, the factors making up goodwill and the non-controlling interest and its measurement basis; for all combinations reconcile goodwill from opening to closing

What does 142-143 require?

For every combination in the period the acquirer names and describes the combining entities or businesses and discloses the acquisition date, the percentage of voting equity acquired, the cost of the combination and its components (cash, equity and debt instruments), the acquisition-date amounts for every class of acquiree asset, liability and contingent liability, goodwill included, any AASB 3 paragraph 34 excess taken to profit or loss and its line item, a qualitative description of what makes up the goodwill (expected synergies, unrecognised intangibles), and for a less than wholly owned acquiree the non-controlling interest recognised and how it was measured. For all combinations the acquirer reconciles the goodwill carrying amount from the opening to the closing date, showing new combinations, impairment losses, disposals of businesses and other changes; the reconciliation is not required for prior periods.