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Discuss the benefits of subjecting goodwill to impairment testing as opposed to amortisation.In your answer,consider the relevance and faithfully represented qualitative characteristics of financial information.
Debt-Equity Ratio
A metric that highlights the use of equity versus debt in the strategic funding of company assets.
Dividend Payout Ratio
A financial ratio that measures the proportion of earnings a company pays out to its shareholders in the form of dividends.
Payout Ratio
The proportion of earnings paid out as dividends to shareholders, typically expressed as a percentage of the company's total net income.
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