Which of the following is a difference between IFRS and ASPE regarding accounting for changes in accounting policies?

Question 16 options:

a)	There are no differences between IFRS and ASPE in accounting for changes in accounting policies.

b)	ASPE only allows for changes in accounting policy when the change provides reliable or more relevant information.

c)	ASPE does not require disclosures about the expected effect on the entities financial results of standards that have been issued but are not yet effective.

d)	ASPE requires an opening balance sheet for one additional earlier comparative period, when retrospective treatment is required.