Indicate whether the following statement is true or false:

 Intangible assets that are ‘available for use and have finite useful lives’ are tested for impairment at reporting date, but intangible assets that are ‘available for use but have indefinite useful lives’ and intangible assets that are ‘not yet available for use’ may be tested for impairment at any time during the year with the only condition being that they are tested at the same time every year.