accounting

Exposure Draft ED/2012/5

December 2012

Comments to be received by 2 April 2013

Clarification of Acceptable Methods of Depreciation and Amortisation Proposed amendments to IAS 16 and IAS 38

Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16

and IAS 38)

Comments to be received by 2 April 2013

Exposure Draft ED/2012/5 Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16 and IAS 38) is published by the International Accounting

Standards Board (IASB) for comment only. The proposals may be modified in the light of the

comments received before being issued in final form as amendments to IFRSs. Comments

on the Exposure Draft and the Basis for Conclusions should be submitted in writing so as to

be received by 2 April 2013. Respondents are asked to send their comments electronically

to the IASB website (www.ifrs.org), using the 'Comment on a proposal' page.

All responses will be put on the public record unless the respondent requests

confidentiality. However, such requests will not normally be granted unless supported by

good reason, such as commercial confidence.

The IASB, the IFRS Foundation, the authors and the publishers do not accept responsibility

for loss caused to any person who acts or refrains from acting in reliance on the material in

this publication, whether such loss is caused by negligence or otherwise.

Copyright © 2012 IFRS Foundation®

ISBN: 978-1-907877-74-2

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