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Saturday 25 May 2013

ProjectsWork plan for IFRSsClarification of acceptable methods of depreciation and amortisationBoard and Interpretations Committee discussion and papers

Clarification of acceptable methods of depreciation and amortisation

Board and Interpretations Committee discussion and papers

Stage 1: Exposure Draft

Date Ref. Title Recording Update

October 2012
(IASB)

9B

Annual Improvements 2011-2013 cycle – Revenue-based depreciation method

April 2012
(IASB)

9

9A

Annual Improvements 2011-2013 cycle – Revenue-based depreciation method

Addendum to agenda paper 9 – Revenue-based depreciation method

March 2012
(IFRS IC)

6

IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets – Revenue-based depreciation method

November 2011
(IFRS IC)

13

IAS 38 Intangible Assets and IFRIC v12 Service Concession Arrangements – Selection of amortisation method