: (a) if the intangible asset does not generate cash inflows from continuing use that are largely independent of those from other assets or groups of...
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all of the following criteria are met:(a)if the intangible asset does not generate cash inflows from continuing use that are largely independent of

those from other assets or groups of assets and is therefore tested for impairment as part of the cash-generating unit to which it belongs, the assets and liabilities making up that unit have not changed significantly since the most recent recoverable amount calculation;(b)the most recent recoverable amount calculation resulted in an amount that exceeded the asset's carrying amount by a substantial margin; and(c)based on an analysis of events that have occurred and circumstances that have changed since the most recent recoverable amount calculation, the likelihood that a current recoverable amount determination would be less than the asset's carrying amount is remote.”
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Uploaded by: USJRCastro

Subject: Accounting, Business

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