Question 18 (1 point) Which of the following does not apply to the capitalization of borrowing costs for the purchase of assets? They must be disclosed in the notes to the financial statements. This is allowed under both ASPE and IFRS. They can have a significant impact on a company's earnings. This is not allowed under IFRS. Question 19 (1 point) Which of the following types of investments are always reported as current assets? Investments that management intends to liquidate within a year Investments in corporate shares Investments that provide a low-risk return Interest-bearing securities