true or false

1.a.) If a long-term plant asset is impaired, generally accepted accounting principles require the owner to adjust the carrying value downward from its book value to its fair value.

b) Like U.S. GAAP, asset impairments under IFRS may be reversed in future periods for all types of long-term assets.

c) If a long-term an asset is impaired, estimated future cash flows will exceed the net book value.

d.) Natural resources are reported in the Intangible Assets section of the balance sheet.

e.) In respect to accounting for depreciation, IFRS uses a "components" approach for assets such as buildings, aircraft, and manufactured equipment.