PART B 1) Provide one example from the real world for suceessful mergers and acquisitions case in recent years and state the specific reasons behind their suceess. Notes: - Do not provide general reasons behind success fas it will not be considered] - Write your answer in the space provided in the following table: Nover of die inengowics conchinum * Answers not provided in a tabular format will be disregarded. ** Examples dated before 2006 will not be considered. (10 Marks) 2) What are the different types of synergies in mergers and acquisitions? - Write your answer in the space provided in the following table: * Answers not provided in a tabular format will be disregarded. (10 Marks) 3) There are differenees between the IFRS and GAAP (after FASB issued ASU 2020-04 to simplify the accounting for goodwill impairment) regarding the following: A. Assignment/allocation of goodwill. (i.e., The levels at which goodwill is assigned /allocated) B. Impairment of goodwill and test(s) applied and its steps (i.e., Methods of determining impairment of goodwill) C. How impairment loss is recognized and allocated. (i.e., impairment loss[charge] calculation and allocation) D. Amortization and impairment of intangible assets other than goodwill Discuss the accounting treatment of the preceding points under IFRS only. (Comparison is not required) - Write your answer in the space provided in the following table: A- H. c. b. Oou must support your answer in this sucstion with quality. and up to date references.) (10