assume an entity is holding an equity security where there is not a readily determinable fair value. which of the following is not a factor to consider in the evaluation of potential impairment? a significant deterioration in the earnings performance, credit rating, asset quality, or business outlook of the investee a significant adverse change in the regulatory, economic, or technological environment of the investee the costs associated with gathering data on similar investments, researching valuation methodologies, and the cost to hire a valuation consultant a significant adverse change in the general market condition of either the geographical area or the industry in which the investee operates