Which one of the following statements describes accounting for changes under ASPE? A. ASPE does not require entities to provide a disclosure note about the expected effect on the entities' financial results of standards that have been issued but are not yet effective. B. Accounting for changes under ASPE is the same as accounting for changes under IFRS. C. ASPE allows changes in estimates in more situations than IFRS. D. ASPE requires an additional opening balance sheet presented for the earliest comparative period after a change in accounting policy.