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When is an impairment loss reported on a significant influence investment in the stock of another company, following U.S. GAAP and IFRS U.S. GAAP Book

When is an impairment loss reported on a significant influence investment in the stock of another company, following U.S. GAAP and IFRS

U.S. GAAP
Book value > higher of market value or value-in-use
IFRS
Other than temporary impairment

U.S. GAAP
Other than temporary impairment
IFRS
Book value > higher of market value or value-in-use

U.S. GAAP
If a loss event occurs
IFRS
Not reported

U.S. GAAP
Other than temporary impairment
IFRS
If a loss event occurs

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