FAR04 International Financial Reporting Standards (IFRS)

Re-evaluation is not permitted in U.S GAAP. Is it permitted in IFRS?

In IFRS, previously recognized impairment losses are reversed. What occurs in U.S GAAP?

In IFRS, the LIFO cost flow assumption is not allowed. Is it allowed in U.S GAAP?

In U.S GAAP, for contingencies, accrue minimum in a range, if no amount is more likely than another. What occurs in IFRS?