35) Which statement about the differences between consolidation methods permitted under ASPE and IFRS is true? 35) A) IFRS permits either the entity theory or the parent company extension theory; ASPE requires the parent company extension theory. B) IFRS permits either the entity theory or the parent company extension theory; ASPE requires the entity theory. C) IFRS and ASPE both require the use of the parent company extension theory. D) IFRS and ASPE both require the use of the entity theory or the parent company extension theory