Which ONE of the following correctly describes the potential loss in value as a result of the carrying amount of an asset being more than that which could be recovered from the continued use of the asset, or its sale? A. Once a non-current asset has been revalued at fair values, it must be revalued annually thereafter B. Non-current assets with infinite lives must be tested every three years for impairment OC. Internally generated goodwill should be shown at its fair value OD. Where the net realisable value of inventories falls below their historic cost, it is the former value that must be used