CERTYNEX IFRS ACADEMY

Which of the following statements about the annual test of intangible assets with an indefinite useful life or not yet available for use are correct? (Several answers possible.)

The test must be performed at the reporting date.

The test may be performed at any time during the annual period.

The test is required only if an indication of impairment has been identified.

The test must be performed at the same time every year.

For assets not yet available for use, the test is justified by greater uncertainty about future economic benefits.