For which of the following assets is it most appro
For which of the following assets is it most appropriate to test for impairment at least annually?
A.Land.
B.A patent with a legal life of 20 years.
C.A trademark with an expected indefinite life.
参考解答
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2024-09-09 03:02:08
Ans:C.
Intangible assets with indefinite lives need to be tested for impairment at least annually.
B and C are incorrect.PP&E (including land) and intangibles with finite lives are only tested if there has been a significant change or other indication of impairment.
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