In 2020 the ASX and KPMG held a webinar to discuss the 2017 Task Force on Climate related Financial Disclosures (TCFD) framework. One of the areas noted that would be impacted by climate change was the assessment of indicators of impairment. a) Discuss the indicators of impairment as noted in AASB136 Impairment of Assets. b) Identify if BHP discloses its policy for assessing indicators of impairment and whether it notes climate change as an indicator of impairment. You must note the page where you find any answers (https://www.bhp.com/-/media/documents/investors/annualreports/2022/220906 bhpannualreport2022.pdf)