Under​ IFRS, the firm reports a loss from impairment of goodwill when​ ________.
a) The carrying amount of the cash-generating unit exceeds its recoverable amount.
b) The recoverable amount of the cash-generating unit exceeds its carrying amount.
c) The carrying amount of the cash-generating unit is less than its recoverable amount.
d) The recoverable amount of the cash-generating unit is less than its carrying amount.