In each of the following situations identify the number of the standard which should be applied and the title of that standard.

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IAS Situation number IAS title Accruals, going concern, consistency and materialty concepts must be applied a b A company has pad a significant amount to acquire some valuable technology patents The lower of cost and net realisable value must be used d Financial statements must include comparative figures e The useful life of an asset should take account of wear and tear f A loss has occurred because the recoverable amount for some equipment is less than its carying amount g A statement of changes in equity must be published h Machinery repair costs should be treated as an expense in the income statement The directors have chasen to use the reducing-balance method of deprediation Some research expenditure has been charged to a company's income statement k A schedule of non-curent assets must be included in the published accounts