The Major Justification for Adding a Qualitative Test to the U.S

The major justification for adding a qualitative test to the U.S. GAAP impairment test for intangibles is that it:

A) Enhances the accuracy of the estimated impairment loss
B) Results in more timely recognition of impairment losses
C) Saves money spent estimating fair values
D) Reduces the fee paid to outside auditors