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[单选题]

Because of significant changes in the marketplace, the demand for a company's product has fallen and is not expected to recover to previous levels. The following information is related to the patent under which the product is produced:

Which of the following statements is most accurate? The patent is impaired under:

A.IFRS only.

B.Both IFRS and US GAAP.

C.US GAAP only.

参考答案与解析：

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