Go to the SEDAR website (www.sedar.com) and choose two companies from each of four different industry classifications. Choose from a variety of industries such as real estate and construction, food stores (under merchandising), biotechnology and pharmaceuticals (under consumer products) or publishing (under communications and media). From the companies' most recent financial statements, identify the intangibles, the total assets, and the accounting policies for each type of intangihie that is reported.

(a) What net amounts were reported for intangible assets by each company? What are the amounts of accumulated amortization reported by these companies for the intangible assets? Have any impairment losses been reported in the current period?

(b) What percentage of total assets does each company have invested in intangible assets?

(c) Does the type of intangible assets differ depending on the type of industry? Does the relative

size of the investment in this category of asset differ among industries? Comment.

(d) Do the policies differ by type of intangible? By type of industry?

(e) Describe the type of disclosure provided for those companies that reported impairment losses