IFRS in Focus — IASB proposes clarification of acceptable methods of depreciation and amortization

Published on: Dec 19, 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 amortized.:



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