In Which Ways)are Intangible Assets Under IFRS Treated Similarly to U.S.GAAP

Multiple Choice

In which ways) are intangible assets under IFRS treated similarly to U.S.GAAP?

A) Indefinite-lived intangible assets are amortized over useful life but are tested for impairment annually.
B) Goodwill is recognized in acquisition accounting.
C) Definite-lived intangible assets are carried at cost with annually test for impairment
D) Initial recording of acquired intangible assets is at cost
E) B and D