Is there any difference in computing goodwill impairment losses for a controlled subsidiary versus an equity method

Question:

Is there any difference in computing goodwill impairment losses for a controlled subsidiary versus an equity method investment?

Goodwill
Goodwill is an important concept and terminology in accounting which means good reputation. The word goodwill is used at various places in accounting but it is recognized only at the time of a business combination. There are generally two types of...