| U.S. GAAP | IFRS | |
| Reported as | Asset | Asset |
| Amortization? | No | No |
| frequency for impairment test | At least annually | At least annually |
| test for impairment | CV > FV of the company (*) | CV > Recovervable amount(*) |
| different test with IFRS as above | different test with U.S.GAAP as above | |
| impairment loss | same | same |
(*) Impairment loss is recognized in this case.
0 comments:
Post a Comment