IFRS and U

IFRS and U.S. GAAP differ with regard to accounting for impairment on property, plant and equipment in all of the following ways except

A) U.S. GAAP requires the recoverability test to determine whether impairment has occurred but IFRS does not.
B) Under IFRS, impairment testing is performed at each reporting date. Under U.S. GAAP impairment testing is done only when management has reason to believe that the asset may be impaired.
C) IFRS but not U.S. GAAP, allows for recovery of impairment in assets held for use.
D) U.S. GAAP requires assets held for sale or disposal to be reported at the lower-of-cost or net realizable value. IFRS requires that these assets be reported at the higher of fair value less cost to sell and value-in-use.