Ravel Agrégats impaired a crusher last year. Which of the following situations may justify reversing this impairment loss?Your answerAThe passage of one year, which brings the crusher's future cash flows closer to the reporting date.BManagement's wish to improve the profit for the year.CAn upward revision of the crusher's estimated future cash flows.DThe mere observation that the loss was recognised more than three years ago.SubmitHint