Which of the following is true regarding the reversal of goodwill impairment?

Group of answer choices

Both U$.$S$.$ GAAP and IFRS require recording reversals of goodwill impairments.

U$.$S$.$ GAAP prohibits recording reversals of goodwill impairments; IFRS requires it$.$

U$.$S$.$ GAAP requires recording reversals of goodwill impairments; IFRS prohibits it$.$

Both U$.$S$.$ GAAP and IFRS prohibit recording reversals of goodwill impairments.