An Impairment Loss Can Be Reversed When

question 12

Multiple Choice

An impairment loss can be reversed when:

• A) there is an indication that the impairment loss no longer exists or has been reduced and there has been a change in the estimates used to determine the assets recoverable amount.
• B) with the exception of goodwill, all intangible assets carrying values exceed their fair market values.
• C) the intangible assets carrying values exceed their undiscounted future cash flows.
• D) with the exception of goodwill, the recoverable amount is determined and compared to the carrying amount. If the recoverable amount is greater than the carrying amount then the impairment loss previously recorded is reversed.

---

Definitions:

Male Trait Evolution

The changes over time in male-specific traits, often driven by sexual selection or other ecological and evolutionary pressures.

Female Preference Evolution

The evolutionary process by which female mating choices influence the development of male traits over generations.

Direct Benefits

Advantages that directly affect an individual's fitness or survival chances, often used in the context of mate selection where certain traits provide immediate advantages to the chooser.