For Each Material Impairment Loss Recognised or Reversed During the Period

For each material impairment loss recognised or reversed during the period for an individual asset,or a cash- generating unit,AASB 136 requires which of the following items of information to be disclosed?

A) the events and circumstances that led to the recognition or reversal of the impairment loss
B) whether the recoverable amount of the asset or cash- generating unit is its fair value less costs to sell or its value in use
C) the amount of the impairment loss recognised or reversed
D) all of the above