How Does the Definition of Asset Impairment Differ Between IAS

How does the definition of asset impairment differ between IAS 36 and U.S. GAAP?

A) U.S. GAAP does not consider selling price in determining impairment, but IAS 36 does.
B) U.S. GAAP considers cash flows in assessing value of continued use, but does not discount them, whereas IAS 36 requires discounting in assessing asset impairment.
C) Asset impairment is more likely to occur under IAS 36 than under U.S. GAAP.
D) All of the above are differences between IAS 36 and U.S. GAAP.

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