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IFRS in Focus

IASB proposes clarification of acceptable methods of depreciation and amortisation


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Release date: 19 December 2012

This newsletter describes the IASB’s proposals for limited amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets proposing prohibition of the use of a revenue-based method when property, plant and equipment is depreciated and/or intangible assets are amortised. The proposals were published on 4 December 2012; comments close on 2 April 2013.

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