International Financial Reporting Standards F04-29b
Impairment testing is completed relative to fair value under U.S GAAP. What occurs under IFRS?
International Financial Reporting Standards F04-28b
Are impairment losses reversed under U.S. GAAP?
International Financial Reporting Standards F04-27b
Impairment loss is a function of carrying value and fair value under U.S. GAAP. What is it a function of under IFRS?
International Financial Reporting Standards F04-26b
In IFRS, one-step impairment test for goodwill must be performed. What occurs in U.S GAAP?
