After an impairment loss is recognized, the adjusted carrying amount of the intangible asset shall be its new accounting basis. Which of the following statements about subsequent reversal of a previously recognized impairment loss is correct under U. S. GAAP?

a. It is prohibited.
b. It is required when the reversal is considered permanent.
c. It must be disclosed in the notes to the financial statements.
d. It is encouraged, but not required.

i would say b probably

b) to encourage free trade

new communications technology has affected the way social movements are organized because nowadays, social movements rely on social networks and the media to get different people with a similar way of thinking in contact, and thus, get them to mobilize for a greater cause.

individuals only participate in collective action when they feel identified with it. is in this aspect that social media becomes relevant, because it guarantees communication among all individuals and organizes the social actions that are going to be carried out, i.e., the social movements.

in addition, being covered by the media is important to validate the message and make it relevant in the social agenda, as well as to reach more people who can share interests, appealing to public sympathy for their cause.

in conclusion, it is by social networks and social media that social movement is given birth; by connecting different individuals with similar ideas and organizing them to mobilize for a greater cause.