As Part of Adopting IFRS,goodwill Acquired in a Business Combination

As part of adopting IFRS,goodwill acquired in a business combination is no longer amortised.Instead,the acquirer shall test goodwill for impairment (AASB 3 Business Combinations) .When is goodwill considered to be impaired?

A) If the recoverable amount of the cash generating unit is greater than the unit's carrying amount.
B) If the recoverable amount of the cash generating unit is less than the unit's carrying amount.
C) If the value in use of the cash generating unit is greater than the unit's carrying amount.
D) If the fair value less costs to sell is greater than the unit's carrying amount.