US GAAP & IFRS Reporting Transition

Hi,

My customer has more than 15 ledgers and want to move from US Gaap to IFRS. They need to report in dual Gaaps for next 3 yrs. I have gone through many documents. I have few questions:

1. It is recomended to use secondary ledger for adjutments / subledger level. My query is if user set this option on sub ledger level will they have to key 2 transactions in po/ap to get different effect in Primary ledger and secondary ledger such as in primary ledger r&D is considered as expenses howerver in IFRS /secondary ledger it has to ve capitalised. in that way it has to go to FA. how to handle this?