From the e-Activity(Go to the International Financial Reporting Standards (IFRS) Website, located at http://www.ifrs.org, to review authoritative guidance for asset impairments. Note: In the search field at the top right of the screen, type in “asset impairment.” Be prepared to discuss.), summarize the authoritative guidance for asset impairments under IFRS. Give at least two (2) examples of events that could cause an asset to be tested for impairment, and recommend the best method to determine the fair value of an impaired asset. Explain the rationale for your recommendation.