With respect to discontinued operations, how do the requirements under IFRS and ASPE differ? O IFR$ regards held-for-sale assets to be reclassified as current; ASPE requires them to be classified according to their nature as long as they were still on hand when the financial statements were completed. IFRS regards held-for-sale assets to be reclassified as current, ASPE requires them to be classified as long-term. O IFRS regards held for sale assets to be reclassified as long-term; ASPE requires them to be classified as current O There is no difference between the two sets of standards