Why does the cash recoverability criterion apply to impairment losses on amortized intangibles but not on nonamortized

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Why does the cash recoverability criterion apply to impairment losses on amortized intangibles but not on nonamortized intangibles under U.S. GAAF?

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Financial Accounting an introduction to concepts, methods and uses

ISBN: 978-0324789003

13th Edition

Authors: Clyde P. Stickney, Roman L. Weil, Katherine Schipper, Jennifer Francis

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Question Posted: Dec 07, 2011 06:04 AM

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Why does the cash recoverability criterion apply to impairment losses on amortized intangibles but not on nonamortized

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Financial Accounting an introduction to concepts, methods and uses

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