Iselor recognised as an asset a commission of 24,000, amortised on a straight-line basis over 4 years from 1 January 20X1. At the end of 20X1, after amortisation of 6,000, it reduced the asset from 18,000 to 12,000 through an impairment loss of 6,000. In 20X2, amortisation is 4,000 (12,000 spread over 3 years) and the carrying amount reaches 8,000. At the end of 20X2, the impairment conditions have clearly improved: the remaining expected consideration, less the directly related costs not yet recognised as expenses, amounts to 20,000. What reversal does Iselor recognise in profit or loss?
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