Match the following lists Cost does not exceed the benefit Entities already reporting under IFRSS O in the scope of IFRS 1 Straight line method for deprecation Out of the IFRS 1 Scope Direct write-off method for bad debts Accounting policy covering period less than 12 months Objectives of IFRS 1 Financial Reporting for internal use only interim Financial Statements First IFRS financial statements contain neguality Information Accounting estimate Match the following lists Cost does not exceed the benefit Entities already reporting under IFRSS O in the scope of IFRS 1 Straight line method for deprecation Out of the IFRS 1 Scope Direct write-off method for bad debts Accounting policy covering period less than 12 months Objectives of IFRS 1 Financial Reporting for internal use only interim Financial Statements First IFRS financial statements contain neguality Information Accounting estimate