6. Canadian public corporations are required to prepare financial statements using: a) Intemational Standards on Auditing developed by the International Federation of Accountants (IFAC). b) Intemational Public Sector Accounting Standards (IPSAS) developed by the Intemational Public Sector Accounting Standards Board (IPSASB). c) Intemational Financial Standards (IFRS) developed by the International Accounting Standards Board (IASB). d) Generally Accepted Accounting Standards (GAAP) developed by the Canadian Accounting Standards Board (Acsb). e) Guidance and frameworks for financial reporting developed by the United Nations (UN)