Recoverable Amount of an Asset Is Defined in IAS 36

Multiple Choice

Recoverable amount of an asset is defined in IAS 36 as the higher of its fair value less costs to sell and its value in use.In the case where an asset's carrying amount is less than its recoverable amount,which action is consistent with IAS 36?

A) recognise difference as increase is asset revaluation reserve
B) recognise difference as impairment loss
C) recognise difference as gain from reinstatement of asset
D) leave asset at its carrying amount