The Impairment of Debt Investments Are Treated as Follows Except

Multiple Choice

The impairment of debt investments are treated as follows except:

A) under IFRS,impairment losses are recognized in profit and loss on the income statement
B) under U.S.GAAP,in the intent is to sell the debt investment,impairment losses are recognized entirely on the income statement.
C) under U.S.GAAP,other debt investments are recognized as other comprehensive income.
D) reverse of impairment write-downs are allowed under U.S.GAAP