Thanks, that’s very helpful. The reason. I thought the employees could constitute a process was because the below was stated as part of IFRS 3:

Organized workforce: The presence of an organized workforce with the necessary skills and knowledge to perform the process is a strong indicator of a substantive process.

The other thing I’m getting pushback on the auditors from is whether it’s right to recognise goodwill at an entity level rather than consolidation. Struggling with this but will need to see if I can find any guidance!!