Exercise 5: Using IFRS locate the appropriate standard(s) for property, plant and equipment (PP&E). Determine whether or not PP&E can be revalued subsequent to acquisition. Cite the authoritative reference for your conclusion Exercise 6: Using IFRS, locate the appropriate standard(s) for segments. Determine the quantitative thresholds for reporting operating segments. Cite the appropriate reference for your conclusion. Exercise 7: Using IFRS and the FASB codification, locate the appropriate standards for inventory valuation. How do they differ? Cite the appropriate reference for your conclusion. Exercise 8: Using IFRS, identify what a complete set of financial statements includes. Cite your source. Exercise 9: Using the FASB Codification and IFRS, determine how barter transactions are accounted for under each set of standards. Are they the same? If not, how do they differ