With regard to disclosures required under IFRS and ASPE, which of the following statements is INCORRECT?

Question $1$ options:

A$)$

ASPE does not require separate disclosure of taxes on income.

B$)$

ASPE does not require reporting and explanation of the amount of cash and cash equivalents that have restrictions on their use.

C$)$

IFRS requires separate disclosure of interest received and paid and dividends received and paid.

D$)$

IFRS requires separate disclosure of taxes on income.