impairment GAAP discounted, impaired, bigger, cause

malbec

according to Schweser page 47

We use undiscounted cash flows to detect impairment under GAAP

And we impair down to fair value, or the disccounted cash flows if fair value is not know...

What if fair value is bigger than the undiscounted cash flows. So your test sais it is impaired, but in reality you cant impair to fair value cause you would be valuing up...

What do you do? Leave as is, or impair to discounted cash flows.