Choose from multiple choice and show your solution. thanks

Which of the following assets need to be tested for impairment every year:

I intangible assets with indefinite useful lives

II intangible assets not yet available for use

III intangible assets accounted for under the revaluation method

IV goodwill acquired in a business combination

	a.	I, II and III only.
	b.	II, III and IV only.
	c.	I, II and IV only.
	d.	I, III and IV only.

In order for a tangible asset to be recognised by an acquirer under a business combination it must be probable that future economic benefits will flow to the acquirer and:

	a.	its fair value can be measured reliably.
	b.	it must be a non-current item.
	c.	it must be measured using the present value method.
	d.	it may not be a non-monetary asset.

Hayfield Limited recognised an impairment loss of $200 against a cash-generating unit containing the following assets: buildings $500; roads $300; equipment $600. The net carrying amount of the roads after allocation of the impairment loss is:

	a.	$100.
	b.	$235.
	c.	$257.
	d.	$300.