Why does IAS 36 prohibit reversing an impairment loss recognised for goodwill?Your answerABecause a reversal of goodwill would in any case be cancelled by a new loss at the next test.BBecause a later increase in its recoverable amount would probably reflect internally generated goodwill, whose recognition is prohibited.CBecause the recoverable amount of a unit carrying goodwill can no longer be determined after a first loss.DPurely out of prudence, although management may elect to reverse if it documents its judgement.Submit