Recovery of impairment is recognized under IFRS for all the following except:

(a) patent held for sale.

(b) patent held for use.

(c) trademark.

(ad goodwill.

Amortization of Intangible Assets alludes to the strategy under which the cost of the distinctive intangible assets of the company (assets that don't have any physical existence and cannot be felt and touched like trademark, goodwill, patents, etc.) are expensed over the particular period.

If goodwill increases in later periods following the recognition of impairment losses, such an increase will be seen as a growth in internal goodwill rather than an increase in acquired goodwill (purchased goodwill).

So, the correct option is (d) goodwill.

Option a) Long-lived assets held for sale are those for which a trade incorporates a clear arrangement to offer them. They are not subject to devaluation and are recorded on the balance sheet at the least of carrying value or reasonable value.

Option b) An innovation is allowed a select benefit known as a patent. In other terms, a patent is an elite right to a great or a strategy that ordinarily gives a new approach to a task or a novel technical arrangement to a challenge.

Option c) A trademark may be a symbol that can be used to partition one company's items or administrations from those of other companies. Intellectual property rights give security to trademarks.