Which of the Following Is Not the Major Difference in Accounting

Multiple Choice

Which of the following is not the major difference in accounting for intangible assets under IFRS and U.S.GAAP?

A) Under IFRS,intangible assets previously written down may be revalued upward if the annual impairment test indicates an increase in fair value.
B) Under U.S.GAAP,once written down due to lower impairment,intangible assets can be written up again.
C) All of the above
D) None of the above