Question 8 of 13 -11 View Policies Current Attempt in Progress For each of the following independent situations, indicate whether or not the cost constraint should be applied by selecting Yes or "No (A) bl The manager at a privately held company believes the company should be using IFRS and not ASPE even though using IFRS will not provide anydditional relevant information to users. The CEO of a publicly traded company wants to include a detailed analysis of inventory purchases (not required by IFRS) in the financial statements because one shareholder has requested this information The manager of a privately held company discovers a minor error in the financial statements issued three years ago. The manager believes he must reissus all the financial statements with the error corrected There are no external users of the financial statements with the exception of the Canada Ravenue Agency,