Indicate whether the following statement is true or false:

 The entity is required to estimate the recoverable amounts of intangible assets that are ‘not yet available for use’ whether or not there is an indication of impairment. However, if a recent and detailed calculation of such an asset’s recoverable amount existed from a prior year, it is possible, under certain circumstances, for yet another, revised calculation of the estimated recoverable amount to be avoided (and the prior but recent estimation of recoverable amount to be used instead).