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What is the difference between IFRS and ASPE with respect to the presentation of purchase commitments? IFRS treats them as derivatives in all cases. ASPE

What is the difference between IFRS and ASPE with respect to the presentation of purchase
commitments?
IFRS treats them as derivatives in all cases. ASPE usually does, but treats some as
executory contracts.
ASPE treats them as executory contracts in all cases. IFRS usually does, but treats some
as derivatives.
ASPE treats them as derivatives in all cases. IFRS usually does, but treats some as
executory contracts.
IFRS treats them as executory contracts in all cases. ASPE usually does, but treats some
as derivatives

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