Which of the following is not a difference between U.S. GAAP and IFRS treatment of impaired assets?

• The right to reverse prior impairment losses when there is a change in the estimates used to measure the loss.

• The use of discounted cash flow.

• Due to differences, U.S. GAAP may trigger an impairment loss that would not be triggered by IFRS.

• In determining the valuation, costs to sell are deducted from fair value.