The Amount of a Long-Lived Asset Impairment Loss Is Generally

The amount of a long-lived asset impairment loss is generally determined by comparing:

A) the asset's carrying amount and its fair value under US GAAP.
B) the asset's carrying amount and its discounted future cash flows less cost to sell under IFRS.
C) the asset's carrying amount and its undiscounted future cash flows under US GAAP.
D) the asset's carrying amount and its undiscounted future cash flows less disposal cost under IFRS.