Reversing impairments for Held to Maturity securities

I understand the IFRS allows for reversal of imparments to debt securities upto thier original carriying value. What about US GAAP?

In CFAI Curriculum, it doesn’t mention about it is possible or not to reverse any previous impairment of HTM, but I think it is not allowed.

yeah, it wasnt clear in schweser either

Not allowed.

US GAAP only allows revaluation of assets held for sale.

I have observed the non-clarity regarding this in the material, however, I think USGAAP has converged in the sense that it allows reversals upto their prior pre impaired levels

what u think.

I think:

IFRS: can revalue impaired HTM securities and impaired available for sale debt securities upward. You cannot revalue available for sale equity securities.

GAAP: can’t revalue anything upwards once impaired.

GAAP not allow to reverse.