Are Impairment Reversal Allowed in IFRS Different Than Those Allowed

Are impairment reversal allowed in IFRS different than those allowed in U.S.GAAP?

A) No,IFRS and GAAP impairment reversals are accounted for the same way.
B) Yes,IFRS allows impairment reversals in income if the reversal can be objectively related to an event occurring after the impairment was recognized.
C) Yes,IFRS does not allow reversals of impairment losses,while GAAP allows reversals for non-credit losses recorded in Other Comprehensive Income.
D) Yes,IFRS allows reversals of all impairment losses related to investment assets,regardless of this loss was recorded in Net Income or Other Comprehensive Income.

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