An Impairment Loss Can Be Reversed When

An impairment loss can be reversed when

A) the impairment loss no longer exists or has been reduced and there has been a change in the estimates used to determine the assets recoverable amount.
B) with the exception of goodwill,all intangible assets carrying values exceed their fair market values.
C) the intangible assets carrying values exceed their undiscounted future cash flows.
D) the recoverable amount is determined and compared to the carrying amount.If the recoverable amount is greater than the carrying amount then the impairment loss previously recorded is reversed)