Is the impairment test for intangibles other than goodwill the same as the one used for goodwill

Question:

Is the impairment test for intangibles other than the same as the one used for ? Briefly explain.
Goodwill
Goodwill is an important concept and terminology in accounting which means good reputation. The word goodwill is used at various places in accounting but it is recognized only at the time of a business combination. There are generally two types of...