Replication package for "When the Tested Unit Changes: IAS 36, CGU Instability, and Impairment Comparability"

Replication package for the paper "When the Tested Unit Changes: IAS 36, CGU Instability, and Impairment Comparability", targeting The British Accounting Review. Contents:- Manuscript (main and anonymised versions)- Reproducible_Panel_Data.csv: 26 firm-periods across four IFRS satellite operators (SES, Space42/Yahsat, Eutelsat, Telesat), FY2018 to Q1 2026- reproduce_all_statistics.py: standalone Python script that reproduces every statistic reported in the paper from the CSV, with no dependency on the accompanying workbook- Satellite_IAS36_Analysis_FINAL.xlsx: full analytical workbook with live formulas and source-cell comments- Data_Sources.md, Data_Descriptor.md: complete provenance for every hand-extracted figure, with URLs and access dates- Intra_Rater_Reliability_Check.md: methodology and full results of the intra-rater reliability check and independent data triangulation reported in the paper's Appendix G- Figures 1-3 as standalone PNG files Coverage: Hand-coded IFRS goodwill impairment data (CGU structure, discount rates, headroom, impairment amounts) for four IFRS-reporting satellite operators over their disclosed impairment histories.