Look at the 2/22/2014 annual report of the British supermarket chain Tesco:

https://drive.google.com/file/d/1NCZAiqQSScxzpYaqmDwrd8H-6oxFKrmG/view?usp=sharing

Answer the following questions:

a. Did the company have any property, plant and equipment impairment reversals in the year ended 2/22/2014? How much?

b. Calculate the following ratio: Impairment reversals/Profit before tax for 2014. Were the reversals significant relative to the profit before tax?

c. What are the Cash Generating Units in Tesco? How is impairment measured for each CGU? What was the explanation for the impairment reversals? Do the reversals include any goodwill impairment reversals?

d. What is the U.S. GAAP rule with regard to impairment reversals?