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Current Attempt in Progress

Similar to impairment models and standards that apply to long$-$lived tangible assets, the rational entity impairment to

$$ both limited$-$ and indefinite$-$life intangibles for organizations using IFRS.

$$ for limited$-$life intangibles only for organizations using ASPE.

$$ both limited$-$ and indefinite$-$life intangibles for organizations using ASPE.

for limited$-$life intangibles only for organizations using IFRS.