... ConsumerIssues and Solutions for the Retail and Consumer Goods IndustriesInternational Financial Reporting Standards / US GAAPIssues and Solutions for the Retail and Consumer Goods Industries ... “Goodwill and Other Intangibles”, as the brand has an indefinite life, the intangible asset is not grouped with other assets when testing for impairment. Rather the indefinite-lived intangible ... 21Issues and Solutions for the Retail and Consumer Goods Industries PricewaterhouseCoopers 11Innovation, brand, R&D, licensing, marketing and advertisingSolutionA brand usually increases the...