1. Firms should conduct the impairment test for goodwill at least annually. Accounting standards require more frequent impairment testing if some events occurs A) Identify the main events upon which goodwill undergoes a test for its impairment.
2. B) Provide one recent example from the real world for a company that made the goodwill impairment test and reported goodwill impairment charges (Excluding Dell Technologies Inc.). Your answer must be in a tabular format, and cover all the following points:

	Example
Name of the company ( 1 mark)
The year (1 mark)
The amount and details of goodwill impairment charges as mentioned in the annual report The URL (Internet address) of the annual report The page number(s) in the annual report. (6 Marks)
The specific underlying business reasons that required the company to record the goodwill impairment charges as mentioned in the annual report and any other information from the media (7.5 Marks)

(Answers not provided in a tabular format will be disregarded and any examples given dated before the year 2001 will not be considered).

NOTE: DON'T COPY-PASTE FROM OTHERS OR INTERNET. I NEED A PERFECT UNIQUE ANSWER