Royal Dutch Shell $($RDS$)$ is a multinational British$-$Dutch oil and gas company that isheadquartered in the Netherlands. Accordingly, it prepares its final accounts in accordance with IFRS. Obtain the annual report of RDS for the year ending $2023($available online at www$.$shell.com$)$ and review the information about its acquisitions.This information may be provided in different parts of the annual report, including financial statements.

List the acquisition$($s$)$ made during the year. Prepare a report which shows:

$1.$ Your research into the reasons for success or failure of acquisitions in general.

$2.$ Potential advantages of each of RDS$$s acquisition$($s$)$ in $2023.$

$3.$ The impact of the acquisition$($s$)$ on the group$$s consolidated financial statements,

including the adjustments to the subsidiary$$s book values.

$4.$ Express your opinion about the goodwill of the group and the goodwill impairment charges, if any.

Your answer should be supported with references to specific IFRS standards the company followed. $($LO$2,$ LO$3,$ LO$4,$ LO$5)$