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Is impairment of goodwill and other intangible assets reversible under US GAAP? How about under IFRS? (Refer to FASB Topic 350 Intangibles---Goodwill and Other, and

Is impairment of goodwill and other intangible assets reversible under US GAAP? How about under IFRS? (Refer to FASB Topic 350 Intangibles---Goodwill and Other, and IAS 36 Impairment of Assets)

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