How do IFRS and ASPE differ in the treatment of rebates and volume discounts? 

A. Under APSE, an entity can choose not to record a rebate liability. 

B. Both IFRS and ASPE specify that the revenue be recognized at the expected value or the most likely amounts. 

C. IFRS specifies that the revenue be recognized at the expected value or the most likely amounts. ASPE does not specify which method to use. 

D. Under ASPE an entity can assign a zero value to the rebate liability.