Under Which Standards Is It Appropriate to Record Losses in Excess

Under which standards is it appropriate to record losses in excess of the investor's interest in an associate company because the associate is imminently expected to return to profitability?

A) Only under IFRS.
B) Neither under IFRS nor ASPE.
C) Either under IFRS or ASPE.
D) Under ASPE, but not IFRS.