With Regard to Disclosures Required Under IFRS and ASPE, Which

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

A) IFRS requires separate disclosure of taxes on income.
B) IFRS requires separate disclosure of interest received and paid and dividends received and paid.
C) ASPE does not require reporting and explanation of the amount of cash and cash equivalents that have restrictions on their use.
D) ASPE does not require separate disclosure of taxes on income.