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Deloitte comment letter on IASB ED/2012/5 - Clarification of Acceptable Methods of Depreciation and Amortisation

Published on: Apr 02, 2013

Deloitte Touche Tohmatsu Limited is pleased to respond to the IASB's Exposure Draft Clarification of Acceptable Methods of Depreciation and Amortisation. We agree with the general prohibition of a revenue-based method of depreciation or amortization for the reasons expressed in the exposure draft. However, we recommend that the Board provide additional clarity on circumstances in which a revenue figure might form part of the calculation of depreciation or amortization under the diminishing balance or units of production method.

The full comment letter can be downloaded below.


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