Is there a difference in how companies report impairment losses on equity investments under U.S. GAAP and

Question:

Is there a difference in how companies report impairment losses on equity investments under U.S. and IFRS?
GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...