Evaluation of the reported goodwill amount: - Compare the reported goodwill amount to the implied fair value of goodwill determined through the impairment testing process. - Assess the relevance and reliability of the reported goodwill amount in providing useful information to AM shareholders and the public. - Consider the differences between the specific goodwill impairment guidance and the related theoretical guidance from the Financial Accounting Standards Board Conceptual Framework. - Analyze the political and practical forces that may have influenced the specific guidance and its impact on the quality of reported information. Ensure that the memo is concise, maximum two pages, single-spaced, and provides a clear explanation of the reasons behind the early adoption decision and an evaluation of the reported goodwill amount in relation to the quality of the information reported to shareholders and the public