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A. U.S. GAAP requires a one-step impairment test, and IFRS requires a two-step impairment test.
B. Both IFRS and U.S. GAAP permit reversal of an impairment loss in subsequent periods.
C. Both IFRS and U.S. GAAP prohibit reversal of an impairment loss in subsequent periods.
D. Under U.S. GAAP, but not IFRS, reversal of an impairment loss in subsequent periods is prohibited.
Option D is Correct ..................................................................................................
POINT ................B.........................................
Answer (D) is correct.
Under U.S. GAAP, but not IFRS, reversal of an impairment loss in subsequent periods is prohibited.
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