I'm preparing consolidated financial statements for my company with multiple subsidiaries, and I'm confused about how to handle goodwill impairment testing under IFRS. Can someone outline the key steps and best practices?

We recently acquired a subsidiary, and I need to perform annual impairment testing for goodwill as per IAS 36. I've reviewed the standard, but I'm unsure about calculating recoverable amounts and identifying cash-generating units (CGUs). I've tried using historical data, but the market conditions have changed. Any practical advice or examples would be greatly appreciated.