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Latest standard for goodwill accounting and recent developments for both GAAP and IFRS

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I want you to write about the latest standard for goodwill accounting and recent developments for both GAAP and IFRS and impairment tests under both of them and the details under both of them for the latest standard and impairment test. It is a presentation so I don’t want you to write an essay, I just want you to write it as points is easy words, so I can understand it and explain it. I want you to write a content that fit for ten minutes of talking, I expect depth and recent information. Finally, I want you to list the references that you will use.

I have attached you a file to look at it, to understand what I am going to talk about, there is nothing to do with this file and I don’t want you to add any information about it, it is just for you to generally understand the topic I am going to present.

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