Effective date of amendments to IAS 16 and IAS 38

When 01 Jan 2016
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Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38) was issued on 12 May 2014. The amendments clarify that a revenue-based method is not considered to be an appropriate manifestation of consumption.

The amendments are applicable to annual periods beginning on or after 1 January 2016.

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