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  "documentTitle": "Amcor plc (pro forma Amcor-Berry Global combination) (AMCR)",
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  "authorName": "Ben Axler",
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  "presentationDate": "2020-03-10 00:00:00",
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  "notes": "The slide uses red boxes and arrows to visually demonstrate the renaming of 'Tobacco Packaging' to 'Specialty Cartons' between 2017 and 2018.",
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      "text": "A qualitative impairment analysis was performed on all reporting units for the fiscal year ended 2019, while a quantitative analysis was performed for fiscal years ended 2018 and 2017. The analysis concluded that goodwill was not impaired.",
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      "text": "Amcor has obscured the goodwill associated with tobacco packaging acquisitions. Goodwill accounting is a current focus of the SEC, which is investigating consumer product company Newell Rubbermaid.(1) Amcor impaired its equity method investment in Hong Kong listed tobacco packer AMVIG, but hasn't touched other goodwill. Now it cites \"qualitative\" vs. \"quantitative\" testing methods",
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      "text": "1) WSJ, \"Newell Brands Is Investigated by SEC\"",
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      "text": "Obscuring Substantial Tobacco Dependence: Part III",
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