Which of the Following Is a Key Difference Between Income

Which of the following is a key difference between income statements prepared under international financial reporting standards (IFRS_and accounting standards for private enterprises(ASPE) ?

A) IFRS requires EPS information to be disclosed on the income statement whereas ASPE does not.
B) IFRS does not require EPS information to be disclosed on the income statement whereas ASPE does.
C) IFRS recommends disclosure of EPS information on the income statement whereas ASPE requires it.
D) IFRS requires more detailed EPS information on the income statement than does ASPE.