Social Studies, 24.04.2020 03:02, nathan123498
After an impairment loss is recognized, the adjusted carrying amount of the intangible asset shall be its new accounting basis. Which of the following statements about subsequent reversal of a previously recognized impairment loss is correct under U. S. GAAP?
a. It is prohibited.
b. It is required when the reversal is considered permanent.
c. It must be disclosed in the notes to the financial statements.
d. It is encouraged, but not required.
Answers: 3
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