Question $3$

Splish Brothers Enterprises owns the following assets at December $31,2023$:

If Splish Brothers follows ASPE and has adopted the policy to include all possible cash and cash equivalents, what amount should be reported as cash and cash equivalents?

Cash and cash equivalents under ASPE $

If Splish Brothers follows IFRS and has adopted the policy to include all possible cash and cash equivalents, what amount should be reported as cash and cash equivalents?

Cash and cash equivalents under IFRS $