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.

b) Provide two recent examples from the real world for companies that made the goodwill impairment test and reported impairment charges (Excluding CVS Health Corporation & Coca-Cola Company).

Your answer must be in a tabular format, and cover all the following points:

	Example 1	Example 2
Name of the company
The year
The amount and details of these impairment charges as mentioned in the annual report The URL(Internet address) of the annual report The page number(s) in the annual report.
The specific underlying business reasons that required these companies to record the goodwill impairment charges.

.(Answers not provided in a tabular format will be disregarded and any examples given dated before the year 2000 will not be considered.