Why does IAS 36 require an annual test for an intangible asset that is not yet available for use?Your answerABecause this asset is not yet amortised and the test replaces amortisation until it is available for use.BBecause this asset is presumed impaired until it has generated its first cash flows.CBecause the cost of an asset under development is by nature easier to measure reliably.DBecause its ability to generate sufficient future economic benefits to recover its carrying amount is more uncertain.Submit