When an indefinite$-$lived intangible asset has been assessed to be impaired, the accounting for the impairment includes

Multiple select question.

a recognition of the impairment loss on the income statement

a reduction of the intangible asset for the excess of fair value over book value.

a reduction of the intangible asset's carrying amount to fair value

a reduction in current year amount of amortization expense for the intangible asset.