Under Both IFRS and ASPE, Notes to the Financial Statements

Under both IFRS and ASPE, notes to the financial statements must include a reconciliation of the carrying amount at the beginning and end of the period for each class of non-current assets.For IFRS, this means they must show for each class of non-current assets:

A) additions, disposals, depreciation or amortization.
B) additions, disposals, depreciation or amortization, impairment losses and reversals of impairment losses.
C) additions, disposals, impairment losses and reversals of impairment losses.
D) additions and disposals only.