In Practice, Under the Cost/amortized Cost Method and ASPE, Any

In practice, under the cost/amortized cost method and ASPE, any discount or premium on a bond investment is

A) required to be recognized and reported separately, and amortized using the effective-interest rate method.
B) not recognized or reported separately; amortized using either the straight-line or effective-interest method.
C) not recognized or reported separately; amortized using the effective-interest method.
D) required to be recognized and reported separately, and amortized using the straight-line method.