Which statement is not INCORRECT regarding differences between ASPE and IFRS? a) Interest...

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Accounting

Which statement is not INCORRECT regarding differences between ASPE and IFRS?

a) Interest may be capitalized under ASPE.

b) Decommissioning obligations are accounted for similarly under both IFRS and ASPE.

c) Historical cost model is acceptable under both frameworks.

d) Goodwill is not recorded under ASPE.

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