Which of the following statement is correct about recognizing the impairment loss? a. An impairment loss is recognised immediately in profit or loss, even though the asset is carried at revalued amount in accordance with PSAK 16. b. If it is not possible to estimate a recoverable amount of an individual asset alone, an entity will be then required to estimate the recoverable amount of the entity as the whole. c. An impairment loss of a CGU is allocated to reduce the carrying amount of the assets of the CGU (group of CGUS) for pro rata for all assets in CGU. d. only if, the recoverable amount of an asset is less than its carrying amount. nnl am and Peter l au Intermadiata Financial Renoting: An IEDE Denmnenthe ee