CERTYNEX IFRS ACADEMY

The recoverable amount of an impaired asset of Solenne Vitrages rises above the carrying amount it would have had without the impairment, net of depreciation. How does IAS 36 characterise the part of the increase above this cap?

As an additional reversal of the impairment loss, in profit or loss.

As a reversal of the impairment loss recognised in other comprehensive income.

As a revaluation, governed by the standard applicable to the asset.

As a deferred gain to be spread over the asset's remaining useful life.