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Answer (D) is correct . Under IFRS, an impairment loss on an asset may be reversed in subsequent periods if a change in the estimates used to measure the recoverable amount has occurred. But an impairment loss recognized for goodwill must not be reversed. Under U.S.?GAAP, a previously recognized impairment loss must not be reversed.

Answer (A) is incorrect because U.S.?GAAP require a two-step impairment test, and IFRS requires a one-step impairment test.
Answer (B) is incorrect because Under U.S.?GAAP, a previously recognized impairment loss may not be reversed.
Answer (C) is incorrect because Under IFRS, an impairment loss may be reversed in subsequent periods.