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Which of the following statements is correct? The two FV-OCl models (with and without recycling) are both used under IFRS, but neither is used under

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Which of the following statements is correct? The two FV-OCl models (with and without recycling) are both used under IFRS, but neither is used under ASPE. The two FV-OCI models (with and without recycling) are both used under both IFRS and ASPE. Only the FV-OCI method with recycling is used under IFRS, and only the FV-OCl method without recycling is used under ASPE. Only the FV-OCI method without recycling is used under IFRS, and only the FV-OCI method with recycling is used under

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