1. Provide two recent examples from the real world for companies that made the goodwill impairment test and reported impairment charges (Excluding CVS Health Corporation & Dell Technologies Inc.). Your answer must be in a tabular format, and cover all the following points:

   	Example 1	Example 2
   Name of the company ( 1 mark)
   The year (1 mark)
   The amount and details of these impairment charges as mentioned in the annual report The URL(Internet address) of the annual report The page number(s) in the annual report. (6 Marks)
   The specific underlying business reasons that required these companies to record the goodwill impairment charges. (10 Marks)

example 1 company HP

example 2 company McDonald's