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(a) IFRS employs the time period assumption.
(b) IFRS employs accrual accounting.
(c) IFRS requires that revenues and costs must be capable of being measured reliably.
(d) IFRS uses the cash basis of accounting.
d) IFRS Uses the cash basis of Accounting.
it shall be noted that the IFRS supports only Accrual basis which is the Primary Accounting Convention.