Which of the Following Statements in Relation to Assessing E&E

Multiple Choice

Which of the following statements in relation to assessing E&E assets for impairment is correct?

A) The level at which and E&E asset is tested for impairment may consist of one or more cash-generating units
B) IFRS 6 allows the cash-generating unit or group of cash-generating units to which an E&E asset is allocated to be larger than a segment determined in accordance with IFRS 8.
C) IFRS 6 allows E&E assets to be tested for impairment at the individual asset level
D) IFRS 6 does not allow the reversal of impairment write-downs made against E&E assets