Just saw this comment today on /r/Accounting. I looked back through the cases, and yup, September 2020 and 2021 both used ASPE on their Day 2 cases which follows the pattern. Based on the historical evidence, surely this year is going to be IFRS and definitely with an IFRS 16 AO… right?!
I’ve shared my theory with my study group. Let’s see if I’m right haha!