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"Tugas ini bertujuan untuk meng analisa pelaporan mengenai Goodwill pada akusisi empat perushaan yang terdaftar pada ASX. Laporan diawali dengan memeriksa Goodwill sesuai dengan AASB 3, diikuti dengan perbandingan dari akusisi dari masing-masing perusahaan, dan juga mengecek apakah perusahaan tersebut sudah mengikuti peraturan yang berlaku. AASB 3 Lampiran A mendefinisikan goodwill sebagai "aset yang mewakili manfaat ekonomis masa depan yang timbul dari aset lainnya yang diperoleh dalam penggabungan usaha, tidak diidentifikasi secara individu dan secara terpisah diakui." Oleh karena itu, goodwill atau keuntungan atas pembelian bargain hanya timbul dari kombinasi bisnis. AASB 3 implisit menetapkan dua prasyarat untuk kombinasi bisnis:1) Kontrol atas pihak yang diakuisisi - AASB 3,7, dan2) Aset yang diperoleh dan kewajiban diasumsikan merupakan bisnis - AASB 3.3.

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As requested, this report details our analyses on the reporting treatments of goodwill on acquisitions pertinent to the four ASX listed companies from the classes you provided. We begin by examining goodwill according to AASB 3 (AASB 3 Business Combinations, 2014), followed with comparisons and contrasts of the selected acquisitions regarding goodwill disclosures and treatments, including their compliances to the standard. We also commented on the suitability of goodwill accounting for the transactions relative to their respective industries.

AASB 3 Appendix A defines goodwill as “an asset representing future economic benefits arising from other assets acquired in a business combination, not individually identified and separately recognized.” Therefore, goodwill or gain on bargain purchase only arise from a business combination. AASB 3 implicitly specifies two prerequisites for a business combination:

1) Control over the acquiree – AASB 3.7, and

2) Assets acquired and liabilities assumed constitute a business – AASB 3.3.

Nonetheless, the transaction should fall within the scope in AASB 3.2 to be eligible for goodwill accounting. "

"This paper discuss the paradigm shift of Australian Indigenous cultural heritage management and its inspiration to the Taiwanese society. In Australian settings, the notion of “landscape” is critical in cultural heritage-identity-history matrix. This paper argues that the paradigm shift of “landscape” narratives in the Australian history can be categorized into three phases: wildness, bush and country. In each periods, the predominant “landscape” narrative represents ethnic relations at that certain period of time. Furthermore, ethnic relations was institutionalized into regulations of Indigenous cultural heritage management. Through discussions, this paper argues (1) the dichotomy of tangible/intangible cultural heritage does not reflect the Indigenous peoples’ ontological understandings of heritage; (2) acknowledgement of the importance of contemporary history in Indigenous cultural heritage management instead of fossilization of Indigenous culture; (3) Indigenous peoples’ participation is critical in sustainable Indigenous cultural heritage management."