Kilian Group Ltd., a public company following IFRS, is performing an assessment as to whether or not goodwill is impaired. The majority of the goodwill was recorded following a merger in the previous fiscal year. Realistic goals had been set for the expected financial performance of the combined entities, but the results have fallen short of these goals. The CEO has been closely involved in the merger and in the implementation of the master plan for the future. She has a vested interest in the success of the new combined group. She is also focused on the ability of Kilian to maintain its current dividend policy. Any goodwill impairment would not be well received by shareholders who approved the merger. Outline what action, if any, should be taken to deal with the CEO’s bias concerning any goodwill impairment.