Deloitte comment letter on clarification of acceptable methods of depreciation and amortisation (ED/2012/5)

Published on: 02 Apr 2013

Deloitte Touche Tohmatsu Limited is pleased to respond to the International Accounting Standards Board’s (the IASB’s) Exposure Draft Clarification of Acceptable Methods of Depreciation and Amortisation (‘the exposure draft’).

We agree with the general prohibition of a revenue-based method of depreciation or amortisation 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 amortisation under the diminishing balance or units of production method.

The full comment letter can be downloaded below.


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