Consider each independent scenario below and identify whether each company is reporting its financial statements according to ASPE or IFRS. (a) Cyclone inc's financial statements include detailed disclosures about receivables and interest income, Sensitivity analysis was provided in the notes relating to measurements made. (b) British Too inc wanted to report preferred shares that were acquired close to their maturity date as acash equivalent. However, the standards under which they report their financial statements did not permit this treatment. (c) Hamburger and Cheese lnc uses the straight line method for amortizing any premiums or discounts arising on notes and loans receivable