أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
a. Every year b. Whenever there are external indications of impairment c. Whenever there are internal indications of impairment d. Never
Answer is a)
Intangible assets with indefinite life should also be test annually for impairment.
For other assets , when there is indication of impairment.