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Reading 16 - Section 5.5 Impairment for Investments in Associates & Joint Ventures...

tolly66tolly66 Taunton, MAPosts: 7 Associate
In the referenced section, it says that impairment losses cannot be reversed for BOTH IFRS & GAAP. I thought that you could reverse impairment for IFRS to the original carry amount if the fair value changes. Is the non-reversal in IFRS only applicable for "equity method investments?"


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