Which of the Following Statement(s)in Regard to Goodwill Is/are Correct

Which of the following statement(s) in regard to goodwill is/are correct in accordance with AASB 136 "Impairment of Assets"?

A) An impairment loss must be recognised when the carrying amount of a cash-generating unit exceeds it recoverable amount.
B) An impairment loss recognised may be reversed in subsequent period.
C) Value in use is the present value of future cash flows expected to be derived from a cash-generating unit.
D) All of the given answers.
E) An impairment loss must be recognised when the carrying amount of a cash-generating unit exceeds it recoverable amount and an impairment loss recognised may be reversed in subsequent period.