A critical analysis of some of the complexities and key issues involved in impairment testing especially in light of the COVID-19 pandemic. In your analysis, you can refer to one or more publications issued by the 'Big 4' firms, accounting professional bodies or academic journals. I need research on complexities with impairment testing. Here you will need to look at reports released by the Big 4 accounting firms or the professional accounting bodies like CPA, CA or ACCA. Briefly summarise what the key complexities could be. For example, I need to calculate recoverable amount for impairment testing which is fair value less costs to sell or value in use. Given the uncertainties posed by COVID, perhaps it is hard to calculate future cash flows for value in use, or fair values might no longer be available, or risk or interest rates might be of concern. You will need to analyse and summarise what key accounting bodies and accounting professionals have said about these types of issues.