Which of the following statements regarding comparability of the intangible assets on financial statements between companies is correct?

There are few differetres between ASPE and IFRS, making intra$-$company comparison fairly easy.

Provided the companies being examined both use IFRS comparability is assured.

It is important to examine how the intangibles are being accounted for and how accounting policies are being used.

The proper application of GAAP ensures that statements for companies in the same industry are comparable.