finanicail Accounting

Which of the following is NOT correct in. 9 relation to the reversal of an impairment * ?loss of an individual asset (1 ) Where the recoverable amount is less than the carrying amount of an individual asset, the reversal of a previous impairment loss requires adjusting the carrying amount of .the asset to recoverable amount For a depreciable asset there needs to be a calculation of carrying amount using the depreciation variables applied before the impairment loss to determine what the carrying amount would have been if there had been no ;impairment loss If the individual asset is recorded under the cost model, then the increase in the carrying amount is recognised immediately in profit or loss