I wanted to draw attention to positve and negative trends through the use of
color. I used conditional formatting for the number ... but also wanted a
corresponding graphic.

I created the following Iif statement:
=IF(P100,$U$2,$V$2) ... note P10 is the number being evaluated.

I placed a green up arrow in U2 and a red down arrow in V2 to show a
positive or negative; however, I really would like the arrows to change color
also.

Because the arrow is an "object" it is neither positive nor negative;
therefore, I can't change it's color. Any recommendations?