Which of the following are differences between ASC 842 and IFRS 16? Multiple select question. ASC 842 includes an investment property provision for some right-of-use assets and IFRS 16 does not. IFRS 16 includes separate accounting for operating leases and ASC 842 does not. IFRS 16 includes an investment property provision for some right-of-use assets and ASC 842 does not. ASC 842 includes separate accounting for operating leases and IFRS 16 does not