2.

note that the write down of depreciable asset at the beginning of the year will require the analyst to also estimate the write-downs impact on depreciation and amortization expense for the year. For EM.TV, since the asset is goodwill, which is not amortized. Goodwill is no longer amortized, but it is tested for impairment annually, or more frequently if events indicate it might be impaired. Any determined impairment loss is reported currently in the income statement. This represents a significant change from the accounting required under IAS 22 as amortization of goodwill is no longer permitted. Because goodwill is not going to be amortized any more, the reported amounts of goodwill will not decrease at the same time as under the previous regulation. So no such expense adjustment is required