Ias 38 – 2021 Issued ifrs standards (Part A)

Approval by the Board of Clarification of Acceptable Methods of
Depreciation and Amortisation (Amendments to IAS 16 and
IAS 38) issued in May 2014
Clarification of Acceptable Methods of Depreciation and Amortisation was approved for issue by
fifteen of the sixteen members of the International Accounting Standards Board.
Ms Tokar dissented. Her dissenting opinion is set out after the Basis for Conclusions.
Hans Hoogervorst
Chairman
Ian Mackintosh
Vice-Chairman
Stephen Cooper
Philippe Danjou
Martin Edelmann
Jan Engström
Patrick Finnegan
Amaro Luiz de Oliveira Gomes
Gary Kabureck
Suzanne Lloyd
Patricia McConnell
Takatsugu Ochi
Darrel Scott
Chungwoo Suh
Mary Tokar
Wei-Guo Zhang
IAS 38
A1522
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