Which statement about the differences between consolidation methods permitted under ASPE and IFRS is true?

Multiple Choice

IFRS permits either the fair value enterprise method or identifiable net assets method; ASPE requires the fair value enterprise method.

IFRS permits either the fair value enterprise method or the identifiable net assets method; ASPE requires the identifiable net assets method.

IFRS and ASPE both require the use of the identifiable net assets method.

IFRS and ASPE both require the use of the fair value enterprise method or the identifiable net assets method.