15. The statement of changes in shareholders' equity a. is a required statement under ASPE. b. is a required statement under IFRS. C. is a required statement under both IFRS and ASPE. d. is an optional statement under both IFRS and ASPE. 16. Which of the following is a required disclosure in the income statement when reporting the disposal of a segment of the business? a. Earnings per share from both continuing operations and net income should be disclosed on the face of the statement or in the notes b. The gain or loss on disposal should not be segregated but should be reported together with the results of continuing operations. The gain or loss on disposal should be reported as an unusual item. d. Results of operations of a discontinued segment should be disclosed immediately below other irregular items. C