TLK industris limited purchased a strip mine for cash on April $1,2023$ at a cost of $$6,000,000.$ TLK expects to operate the mine for $10$ years, at which it is legally required to restore the surrounding area to its original state. It is estimated that it will cost $$500,000$ to do this at the end of the mine's useful life. The company's year$-$end is December $31,$ and TLK follows ASPE. Explain how these entries would be different if TLK followed IFRS instead.