From the SEDAR website (www.sedar.com) choose one company from each of four different industry classifications. Choose from a variety of industries, such as real estate (such as Crombie Real Estate Investment Trust), food stores—merchandising (such as Loblaw Companies Limited), biotechnology and pharmaceuticals (such as AEterna Zentaris Inc.), or communications and media (such as Quebecor Inc.). From the companies’ financial statements for their 2017 fiscal year, identify the yearend amounts reported for goodwill, intangibles, and total assets, and the accounting policies for goodwill and each type of intangible asset reported.

a. What net amounts were reported for goodwill and for intangible assets by each company? What are the amounts of accumulated amortization reported for the intangible assets? Identify any loss on impairment reported in the current period.

b. What percentage of total assets does each company have invested in goodwill and intangible assets?

c. Does the type of intangible assets differ depending on the type of industry? Does the relative size of the investment in this category of asset differ among industries? Comment.

d. Do the policies differ by type of intangible? By type of industry?

e. Describe the type of disclosure provided for those companies that reported losses or reversals of losses on impairment.