Under IAS 36, there is basically one impairment test for intangible assets . Briefly describe the structure

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Under IAS 36, there is basically one impairment test for intangible assets. Briefly describe the structure of that test.

Intangible Assets
An intangible asset is a resource controlled by an entity without physical substance. Unlike other assets, an intangible asset has no physical existence and you cannot touch it.Types of Intangible Assets and ExamplesSome examples are patented...
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Intermediate Accounting

ISBN: 978-0324592375

17th Edition

Authors: James D. Stice, Earl K. Stice, Fred Skousen

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