Discussion #2 Available until Aug 2, 2022 11:59 PM. Access restricted after availability ends. Must post first. Subscribe Search online for information relating to Canadian IFRS and PPE revaluation. Comment on at least one specific difference between IFRS requirements and ASPE. Include the Internet link you found in your answer. Publications by major accounting firms (e.g.; Deloitte, PriceWaterhouse Coopers) and accounting association (e.g.;CPA) are good sources of information.