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Answer (A) is correct . Any indication that an asset may be impaired requires the entity to estimate its recoverable amount. The recoverable amount is the higher of an asset’s fair value minus costs to sell and its value in use. Value in use is the present value of estimated future cash flows expected from (1)?continuing use of an asset and (2)?its disposal at the end of its useful life. Fair value minus costs to sell is the amount obtainable from the sale of an asset in an arm’s length transaction between knowledgeable, willing parties, minus costs of disposal.

Answer (B) is incorrect because The estimated selling price in the ordinary course of business minus the estimated costs of completion and the estimated costs necessary to make the sale is the net realizable value.
Answer (C) is incorrect because The present value of the future cash flows expected to be derived from an asset is the value in use.
Answer (D) is incorrect because Under IFRS, the amount obtainable from the sale of an asset in an arm’s length transaction between knowledgeable, willing parties, minus the costs of disposal, is the fair value minus costs to sell, not the recoverable amount.