How does the measurement and reporting of impaired intangible assets differ between IFRS and U.S. GAAP?

Question:

How does the measurement and reporting of impaired differ between IFRS and U.S. GAAP?

Intangible Assets
An intangible asset is a resource controlled by an entity without physical substance. Unlike other assets, an intangible asset has no physical existence and you cannot touch it.Types of Intangible Assets and ExamplesSome examples are patented...