2 The financial manager of a large hotel chain, Goodnight Ltd, thinks the group might have to consider Impairment issues in the near future. He needs some advice about the frequency of impairment testing. Which of the following statements do you include in your advice? Select one or more options, and then click Submit. Property, plant and equipment should only be tested if there are indicators of impairment present Property, plant and equipment Goodwill should be tested for impairment annually, irrespective of the presence of impairment indicators An intangible asset with an indefinite useful life should be tested for impairment annually and whenever indicators of impairment are present Impairment testing for a CGU to which goodwill has been allocated may be performed at any time during an annual period, provided the test is performed at the same time every year Only internal impairment indicators should be considered