IFRS for SME

Dear Sir,

In the notes of OT there is that the accounting treatment for PPE is the cost model only.
However, when I read the IFRS for SME from the iasplus website, it stated that the revelation method can also be used “Historical cost-depreciation-impairment model or revaluation model”.

Also, with regards to the investment in Associate and Joint Venture, the Equity Method is an option, however the OT notes say that they are accounted for by the cost model.

Can you please assist?

Thanks and regards,
Marylise Sacco

Can you please verify?