Hello Oracle SLA experts, please review my requirement below and suggest me with right solution.

We are in process of transition to IFRS from USGAAP; our client is using standard costing for inventory valuation which is not acceptable under IFRS. After conducting workshops and meetings with different teams members client decided to use average costing for reporting under IFRS and continue to user standard costing for USGAP until 2017. To achieve this we have planned to use a secondary ledger at sub-ledger conversion level with all ledger attributes same as Primary ledger except SLAM. The SLA should customized in a way to post costing transactions with a different unit cost than primary ledger, is it