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Acceptable methods of depreciation and amortisation

IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets: Clarification of acceptable methods of depreciation and amortisation


 Narrow-scope amendment to IAS 16 and IAS 38

IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets: Clarification of acceptable methods of depreciation and amortisation

This project is a limited-scope amendment to IAS 16 and IAS 38 to clarify the use of a revenue-based depreciation or amortisation method.

Project stages

Issued documents

Exposure Draft published 4th December 2012



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