| U.S. GAAP | IFRS | |
| Amortization? | No | No |
| test for impairment | CV > FV of the company (*) | CV > Recovervable amount(*) |
| For assets that are judged to be impaired, the calculation of the amount of the impairment charge | same | same |
(*) Impairment loss is recognized in this case.
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