Which of the following statements is correct?
a) ASPE considers investment, mining, and oil and gas properties to be part of property, plant, and equipment; IFRS has different standards for each of these.
b) IFRS considers investment, mining, and oil and gas properties to be part of property, plant, and equipment; ASPE has different standards for each of these.
c) Both ASPE and IFRS consider investment, mining, and oil and gas properties to be part of property, plant, and equipment.
d) Both ASPE and IFRS have different standards for investment, mining, and oil and gas properties; they do not consider them to be part of property, plant, and equipment.
