Bandon Limited acquired a subsidiary, Gateside Limited, ten years ago and goodwill on consolidation is being written off over 20 years. Gateside made good profits until two years ago, but in the year to 31 December 2019, made a small loss and in the year to 31 December 2020 made a significant loss. Do you think this would provide good grounds for an impairment review? What audit steps would you perform to satisfy yourself the results of the impairment review were valid?