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I need a critical analysis of some of the complexities and key issues involved in impairment testing especially in light of the COVID-19 pandemic. In

I need a critical analysis of some of the complexities and key issues involved in impairment testing especially in light of the COVID-19 pandemic.

In the analysis, you can refer to one or more publications issued by the 'Big 4' firms, accounting professional bodies or academic journals.

Thank you.

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