Which of the following statements is/are true? Select one: a. Retained earnings and accumulated other comprehensive income (reserves) are not reported separately in IFRS. O b. Both Balance Sheet and Statement of Financial Position are acceptable under ASPE in contrast to IFRS. O c. Both Balance Sheet and Statement of Financial Position are acceptable under ASPE and IFRS, although Balance Sheet is more often used under ASPE. d. Listing order is specified, but companies adopting IFRS tend to list items from most liquid to least liquid