9.For an SME, an impairment loss recognized for goodwill a.shall not be reversed in a subsequent period. b.shall be reversed in a subsequent period. c.shall be reversed in a subsequent period, but...

9.For an SME, an impairment loss recognized for goodwill a.shall not be reversed in a subsequent period. b.shall be reversed in a subsequent period. c.shall be reversed in a subsequent period, but limited only to the amount of loss previously recognized. d.shall not be reversed in a subsequent period in profit or loss but may be reversed through other comprehensive income.