Which of the following assets need to be tested for impairment every year? I intangible assets with indefinite useful lives
II intangible assets not yet available for use
III intangible assets accounted for under the revaluation method
IV goodwill acquired in a business combination

A) I, II and III only.
B) II, III and IV only.
C) I, III and IV only.
D) I, II and IV only.

I (intangible assets with indefinite useful lives), II (intangible assets not yet available for use), and IV (goodwill acquired in a business combination) need to be tested for impairment annually, regardless of whether there is any indication of impairment. III (intangible assets accounted for under the revaluation method) does not specifically require annual impairment testing; it depends on the applicable accounting standards and circumstances.