Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Regarding the impairment for long lived assets under IFRS, which of the following is most accurate?
Option A:An asset is impaired when its carrying value exceeds the recoverable amount.
Option B:The recoverable amount used in impairment test is the lower of its net realizable value and its value in use.
Option C:The impairment loss cannot be reversed if the value of the impaired asset recovers in the future.

Answer: A