What is the best way to remember impairments and revaluations under GAAP and IFRS? The reading doesn't properly segregate them.

CFA Level II FRA
#1

[original post removed]

#2

I don’t know what’s the “best” way to learn them but what I have done is make notes of these IFRS vs GAAP rules which I am going to cram, about 2 weeks before the actual exam.

Probably the worst way to nail these things down but it worked for me in Level 1 and hopefully will work in level 2 as well.