All of the following are key similarities between GAAP and IFRS with respect to accounting for intangible assets except:

(a) for accounting purposes, costs associated with research and development activities are segregated into the two components.

(b) the accounting for intangibles acquired in a business combination.

(c) recovery of impairments on intangibles other than goodwill.

(d) the accounting for impairments of assets held for disposal.