caption: the step zero assessment
exif: {"Image DocumentName": "The Step Zero Assessment", "Image ImageDescription": "If qualitative assessment indicates that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, the entity is required to proceed to Step 1 of the goodwill impairment test.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}