CERTYNEX IFRS ACADEMY

Which of the following assets must be tested for impairment annually even if there is no indication? (Several answers possible.)

An office building used by the entity and depreciated over 40 years.

An acquired brand with an indefinite useful life.

Internally developed software that is not yet available for use.

An acquired patent amortised over its useful life of 8 years.

Goodwill acquired in a business combination.