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What is the FASB Accounting Codification Standard on the orders of impairment testing. Where it states for the intangible assets. I understand that the intangible

What is the FASB Accounting Codification Standard on the orders of impairment testing. Where it states for the intangible assets. I understand that the intangible assets are test for impairment after the other assets but before goodwill, but I'm not able to find the codification. Please provide the exact Codification that talks about this order. Thank you!

I already got FASB - 350-20-35-31 from an anonymous expert, but the order for intangible assets is missing. Thank you in advance for your help!

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