When Assessing the Recoverable of Assets That Have Previously Been

When assessing the recoverable of assets that have previously been subject to an impairment loss,which of the following indicators assist in providing external evidence that an impairment loss has reversed:

A) the asset's market value has decreased significantly during the period
B) significant changes with an adverse effect on the entity have taken place
C) market interest rates have decreased during the period
D) internal reporting sources indicate that the economic performance of the asset will not be as good as expected.