Which of the Following Is Correct with Respect to the "Impairment

Multiple Choice

Which of the following is correct with respect to the "impairment loss"?

A) It is defined as the carrying amount less recoverable amount under IFRS.
B) It is defined as the carrying amount less recoverable amount under ASPE.
C) Under IFRS, it is defined as the sum of the undiscounted cash flows expected from use of the asset.
D) Under ASPE, it is defined as the sum of the undiscounted cash flows expected from use of the asset.