... intangible assets under Accounting Standard on Impairment of Assets8 in addition to the information required by paragraph 90(d)(iii) and (iv). 8 Accounting Standard (AS) 28, ‘Impairment of ... loss occurs before the end of the first annual accounting period commencing after acquisition for an intangible asset 6 Accounting Standard (AS) 28, ‘Impairment of Assets’, specifies the requirements ... benefits to an enterprise,but no intangible asset orotherasset is acquired or5 Accounting Standard (AS) 28, ‘Impairment of Assets’, specifies the requirements relating to impairment of...