How would the reversal of an impairment loss on an available-for-sale equity security be treated under IFRS?

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How would the reversal of an impairment loss on an available-for-sale equity security be treated under IFRS? How does this compare with the treatment under U.S. GAAP?

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Intermediate Accounting

ISBN: 978-0324659139

11th edition

Authors: Loren A. Nikolai, John D. Bazley, Jefferson P. Jones

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