With regards to impaired assets that are held for sale, the FASB standard requires:

A. Recognition of loss upon impairment Yes

Restoration of previously recognized impairment losses - Yes

B. Recognition of loss upon impairment Yes

Restoration of previously recognized impairment losses - No

C. Recognition of loss upon impairment No

Restoration of previously recognized impairment losses - Yes

D. Recognition of loss upon impairment No

Restoration of previously recognized impairment losses - No