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Accounting Essay

2683 words - 11 pages

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
International Financial Reporting Standards (including International Accounting Standards
and SIC and IFRIC Interpretations), Exposure Drafts, and other IASB publications are
copyright of the IFRS Foundation. The approved text of International Financial Reporting
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language. Copies may be obtained from the IFRS Foundation. Please address publications
and copyright matters to:
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Email: publications@ifrs.org Web: www.ifrs.org
All rights reserved. Copies of the draft amendments and the accompanying documents may
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