Which one of the following is the primary difference between IFRS and ASPE in the accounting treatment for long-term financial liabilities? A. The disclosures required under IFRS are the same as under ASPE. B. The disclosures required under ASPE are more rigorous than under IFRS. C. Under IFRS, premiums and discounts must be amortized using the effective interest method, whereas there is a choice under ASPE between the effective interest method and the straight-line method. D. Under IFRS, there is a choice for amortizing premiums and discounts between the effective interest method and the straight-line method, whereas under ASPE, the effective interest method must be used