[Solved] Compare and contrast the goodwill impairment test under IFRS and accounting standards for private enterprises (ASPE). Obscene Phone Calls: involve unwanted or unsolicited sexual telephone calls made to harass or intimidate the receiver. Voyeuristic Disorder: A condition where an individual gains sexual pleasure from secretly observing unsuspecting people who are naked, in the process of disrobing, or engaging in sexual activities. Diagnostic and Statistical Manual: A publication by the American Psychiatric Association that provides standardized criteria for the classification of mental disorders. Exhibitionist: An individual who feels a strong urge to expose their genitals to strangers as a means of sexual gratification.