Which of the Following Statements About the Recoverable Amount Used

Which of the following statements about the recoverable amount used in the IFRS impairment test of a long-lived asset is false?

A) The recoverable amount may be calculated as the discounted value of expected future cash flows from the asset.
B) If an asset's recoverable amount is higher than the carrying amount,no impairment loss will be reported.
C) After recognizing impairment of an asset,the firm carries the asset at its recoverable amount.
D) The recoverable amount is the lesser of the fair value of the asset less costs to sell or the asset's value in use.