11 paragraphs found in AASB 138
… activities are: (a) the design, construction and testing of pre-production or pre-use prototypes and models; … commercial production; and (d) the design, construction and testing of a chosen alternative for new or improved …
… that the asset may be impaired and that it needs to be tested in accordance with AASB 136 . …
… In accordance with AASB 136 , an entity is required to test an intangible asset with an indefinite useful life for …
… that the asset may be impaired. As a result, the entity tests the asset for impairment by comparing its recoverable …
… the asset to its working condition; and (c) costs of testing whether the asset is functioning properly. …
… over its remaining three-year useful life and immediately tested for impairment in accordance with AASB 136 . …
… indefinite, the carrying amount of the trademark would be tested for impairment in accordance with AASB 136 and …
… its useful life is determined to be finite. It would be tested for impairment in accordance with AASB 136 annually …
… trademark would continue not to be amortised but would be tested for impairment in accordance with AASB 136 annually …
… life is determined to be finite. The licence would be tested for impairment in accordance with AASB 136 annually …