Question: Under current standards, when is an impairment loss reported on a significant influence investment in the stock of another company, following U.S. GAAP and IFRS?

Under current standards, 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 Other

U.S. GAAP Book value > higher of market value or value-in-use Other than temporary impairment a. C. If a "loss event" occurs d. Other than temporary impairment IFRS Other than temporary impairment diff For Book value > higher of market value or value-in-use Not reported If a "loss event" occurs

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