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

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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.