Which of the Following Is Not Part of IFRS' Accounting

Which of the following is not part of IFRS' accounting for impairment property, plant and equipment?

A) The asset's balance sheet book value is compared to its recoverable amount to determine if an impairment loss exists.
B) The asset's recoverable amount is measured by the higher of its fair value or the asset's value in current use.
C) The difference between an asset's recoverable amount and its balance sheet book value is recognized as an impairment loss.
D) The asset may be revalued down, but may not be revalued upward to fair value in the future.