Match each of the given accounting treatment with the relevant set of standards (full IFRS, or IFRS for SMEs, or other standards) Reduces disclosure requirement Choose... Can use either cost model or revaluation model (fair value) for property plant and equipment (PPE) Choose... To presume the length of intangible assets as 10 years Choose... includes only one comparative period in the statements of financial position Choose... . All borrowing cost across all years must be accounted as expenses Choose... Capitalizing the development cost Choose