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The Standards Relating to Consolidation Differ Under ASPE and IFRS

Question 97

Multiple Choice

The standards relating to consolidation differ under ASPE and IFRS. Which of the following statements best describes the difference?


A) IFRS requires consolidation whereas ASPE offers a choice of methods.
B) ASPE requires consolidation whereas IFRS offers a choice of methods.
C) Consolidation is specifically excluded as one of the choices under ASPE.
D) Consolidation is specifically excluded as one of the choices under IFRS.

Correct Answer:

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