On February $1,2023,$ Akeson Ltd$.$ began selling electric scooters that it purchased exclusively from Ionone Motors Inc. Ionone Motors offers volume rebates based on the volume of annual sales to its customers and calculates and pays the rebates at its fiscal year end, December $31.$ Akeson has a September fiscal year end and uses a perpetual inventory system. The rebate offer that Akeson received is for a $$75$ rebate on each scooter that is purchased in excess of $150$ units in the calendar year, ending December $31.$ An additional rebate of $$30$ is given for all units purchased in excess of $175$ units in the same year. By September $30,2023,$ Akeson had purchased $190$ units from Ionone Motors and had sold all but $35.$ Although it only made its first purchase on February $1,2023,$ Akeson expects to purchase a total of $250$ electric scooters from Ionone Motors by December $31,2023.$ Before arriving at the estimate of $250$ electric scooters, Akeson$$s management looked carefully at trends in purchases by its competitors and the strong market for sales of electric scooters in the coming months; sales are especially strong among environmentally conscious customers in suburban areas. Management is very confident the $250$ electric scooters will be purchased by December $31,2023.$Record the accruals that are needed at Akeson$$s fiscal year end of September $30,2023.$

How would your response change if Akeson followed the reporting requirements of IFRS?