Which of the following statements regarding the comparison of disclosure requirements for related party transactions (RPTs) under ASPE and IFRS is true?

Question options:

A	The disclosure requirements for RPTs under IFRS and ASPE are identical.
B	ASPE requires that the nature of any RPTs be disclosed, where IFRS does not.
C	The disclosures required under IFRS are less than those required under ASPE for RPTs.
D	IFRS requires significant disclosures of RPTs that exceed those required under ASPE.