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

Multiple Choice

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

A) It is defined as the carrying amount less recoverable amount under IFRS.
B) It is defined as the carrying amount less fair value under ASPE.
C) It is possible under IFRS if the recoverable amount subsequently rises.
D) It is possible under ASPE if the recoverable amount subsequently rises.