... information on impaired intangible assets under Accounting Standard on Impairment of Assets 8 in addition to the information required by paragraph 90(d)(iii) and (iv). 8 Accounting Standard (AS) ... andend of the period showing: 7 Accounting Standard (AS) 28, ‘Impairment of Assets , specifies the requirements relating to impairment of assets. Intangible Assets 457 (i) additions, indicating ... annual accounting period commencing after acquisition for an intangible asset 6 Accounting Standard (AS) 28, ‘Impairment of Assets , specifies the requirements relating to impairment of assets. ...