When a reversal of an impairment loss occurs, which of the following adjustments are to be made?

Select one:

a. Recognise in the statement of changes in equity without adjustment to the depreciation for future periods

b. Recognise in the income statement without adjustment to the depreciation for future periods

c. Recognise in the statement of changes in equity and adjust the depreciation for future periods

d. Recognise in the income statement and adjust the depreciation for future periods