Which of the Following Statements About IFRS and ASPE Accounting

Which of the following statements about IFRS and ASPE accounting and reporting requirements for the statement of financial position is NOT correct?

A) The presentation formats required by IFRS and ASPE for the statement of financial position are similar.
B) One difference between the reporting requirements under IFRS and those of ASPE statement of financial position is that an IFRS balance sheet may list long-term assets first.
C) Both IFRS and ASPE require that cash flow per share information be reported on the statement of financial position.
D) Both IFRS and ASPE require that comparative information be reported.