Indicate the appropriate financial reporting standard by completing each sentence with either "ASPE" or "IFRS" in the blank.
a. Gains and losses are recorded under "other comprehensive income" under ______.
b. Equity investments with no significant influence can only be recorded at cost under _______.
c. Equity investments with over 20 percent ownership must be treated as having significant influence unless proven otherwise under _________.
d. When there is significant influence, impairment losses must be reversed under ________.
e. Joint ventures are accounted for using the proportionate consolidation method under ______.
f. For long-term investments in bonds, the straight-line amortization method is not allowed under_______ .