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Amendments to IAS 16 and IAS 38_WEBSITE_197.pdf

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May 2014 Amendments to IAS 16 and IAS 38 Clarification of Acceptable Methods of Depreciation and Amortisation International Financial Reporting Standard ® Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38) Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38) is published by the International Accounting Standards Board (IASB). Disclaimer: the IASB, the IFRS Foundation, the aut
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  May 2014 Amendments to IAS 16 and IAS 38 Clarification of Acceptable Methods of Depreciation and Amortisation International Financial Reporting Standard ®  Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)  Clarification of Acceptable Methods of Depreciation and Amortisation  (Amendments to IAS 16 andIAS 38) is published by the International Accounting Standards Board (IASB). Disclaimer:  the IASB, the IFRS Foundation, the authors and the publishers do not acceptresponsibility for any loss caused by acting or refraining from acting in reliance on thematerial in this publication, whether such loss is caused by negligence or otherwise.International Financial Reporting Standards (including International Accounting Standardsand SIC and IFRIC Interpretations), Exposure Drafts and other IASB and/or IFRS Foundationpublications are copyright of the IFRS Foundation. Copyright © 2014 IFRS Foundation ® ISBN: 978-1-909704-37-4  All rights reserved.  No part of this publication may be translated, reprinted, reproducedor used in any form either in whole or in part or by any electronic, mechanical or othermeans, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from theIFRS Foundation.The approved text of International Financial Reporting Standards and other IASBpublications is that published by the IASB in the English language. Copies may be obtainedfrom the IFRS Foundation. Please address publications and copyright matters to:IFRS Foundation Publications Department30 Cannon Street, London EC4M 6XH, United KingdomTel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749Email: publications@ifrs.org Web: www.ifrs.orgThe IFRS Foundation logo/the IASB logo/the IFRS for SMEs logo/‘Hexagon Device’, ‘IFRSFoundation’, ‘eIFRS’, ‘IASB’, ‘IFRS for SMEs’, ‘IAS’, ‘IASs’, ‘IFRIC’, ‘IFRS’, ‘IFRSs’, ‘SIC’,‘International Accounting Standards’ and ‘International Financial Reporting Standards’ areTrade Marks of the IFRS Foundation.The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, USA and operates in England and Wales as an overseas company (Company number: FC023235) with its principal office as above.  C ONTENTS from page  APPROVAL BYTHE BOARD OF  CLARIFICATION OF ACCEPTABLE METHODS OF DEPRECIATION AND AMORTISATION   (AMENDMENTSTO IAS 16 ANDIAS 38) ISSUED IN MAY 2014 4AMENDMENTSTO IAS 16  PROPERTY, PLANT AND EQUIPMENT   5AMENDMENTSTOTHE BASIS FOR CONCLUSIONS ON IAS 16  PROPERTY,PLANT AND EQUIPMENT   7AMENDMENTSTO IAS 38  INTANGIBLE ASSETS   9AMENDMENTSTOTHE BASIS FOR CONCLUSIONS ON IAS 38  INTANGIBLE ASSETS   12CONSEQUENTIAL AMENDMENTTOTHE BASIS FOR CONCLUSIONS ONIFRIC 12  SERVICE CONCESSION ARRANGEMENTS   15DISSENTING OPINION 16 C LARIFICATION OF  A CCEPTABLE  M ETHODS OF  D EPRECIATION AND  A MORTISATION   IFRS Foundation3

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Jul 23, 2017
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