Which intangible asset must be tested for impairment annually regardless of indicators?

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. Key Assets Subject to Mandatory Annual Impairment Testing: • Intangible Assets with Indefinite Useful Lives: Assets for which there is no foreseeable limit to the period over which they are expected to generate net cash inflows (e.g., certain trademarks or brands). • Goodwill: Acquired in a business combination. • Intangible Assets Not Yet Available for Use:  These require annual testing due to higher uncertainty regarding their ability to generate future economic benefits.