When during he year does an impairment test for intangibles with indefinite lives, intangibles not yet ready for use and goodwill have to be performed, under IFRS?

When during he year does an impairment test for intangibles with indefinite lives, intangibles not yet ready for use and goodwill have to be performed, under IFRS?

An impairment test may be performed at any time during an annual period, provided it is performed at the same time every year.

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