Question
Which intangible asset must be tested for impairment annually regardless of indicators ?
Solution
Goodwill and intangible assets with indefinite life require annual impairment testing. Under IAS 36 Impairment of Assets  and US GAAP , intangible assets with an indefinite useful life, goodwill, and intangible assets not yet available for use must be tested for impairment annually regardless of indicators.
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