Which of the following statements about the impairment of value of property, plant, and equipment and finite-life intangible assets are true? (Select all that apply.) Check All That Apply In terms of when to test, under IFRS, assets must be assessed for indicators of impairment at the end of each reporting period. In terms of recoverability, IFRS uses the same equivalent recoverability test as under U.S. GAAP. In terms of measurement, under IFRS,the impairment loss is the amount by which fair value is less than book value. In terms of subsequent reversal of loss, under IFRS, subsequent recovery of loss is required if the circumstances that caused the impairment are resolved