Which of the following statements correctly describes a difference between IFRS and ASPE in the treatment of decommissioning obligations/AROs?

a. Under IFRS, a decommissioning obligation must be legally required to be recognized. Under ASPE, a decommissioning obligation can be legally required or there can be a constructive obligation.
b. ASPE requires an ARO to be measured at the future expected cost, whereas IFRS requires the obligation to be discounted.
c. The ARO is discounted using the risk-free rate under IFRS, whereas the risk-adjusted rate specific to the liability is used under ASPE.
d. Under IFRS, the increase in the carrying value of the decommissioning obligation due to the passing of time is recorded as interest expense, whereas under ASPE, it is an operating expense.

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