IFRS in Focus — IASB amends IAS 16 and IAS 38 to clarify acceptable methods of depreciation and amortisation

Published on: 12 May 2014

This newsletter outlines recent amendments to the accounting under IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets that provide additional guidance on how the depreciation or amortisation of property, plant and equipment and intangible assets should be calculated.


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