how does the asset impairment differ between ias 36 and u.s. gaap? group of answer choices u.s. gaap does not consider impairment, but ias 36 does. u.s. gaap does allow the reversal of a previously recognized impairment loss, but ias 36 does not. there is no difference between ias 36 and u.s. gaap. 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.
