Question 16 [14 points) a) Discuss the differences between the models used in IFRS and ASPE to determine impairment of definite-life intangible assets. b) Discuss why IFRS requires the segregation of complex property, plant, and equipment assets into components and provide an example of an asset that may need to be segregated into components. What challenges does the accountant face when determining whether to segregate property, plant and equipment into components? Question 17 (14 points] A company reports the following comparative aged accounts receivable analyses Under 30 days 30-60 days 20-00 days Over 20 days 2020 8096 896 1796 15% Total 10096