14 de mayo de 2014

Cambios en la NIC 16 (PP&E) y NIC 38 (Activos Intangibles) - En inglés


IFRS Alert

IASB publishes amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets
12 May 2014

The International Accounting Standards Board (IASB) today published amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets.

IAS 16 and IAS 38 both establish the principle for the basis of depreciation and amortisation as being the expected pattern of consumption of the future economic benefits of an asset.

Read the full press release.

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Clarification of acceptable methods of depreciation and amortisation
The International Accounting Standards Board (IASB) today published amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets.
IAS 16 and IAS 38 both establish the principle for the basis of depreciation and amortisation as being the expected pattern of consumption of the future economic benefits of an asset. 
The IASB has clarified that the use of revenue-based methods to calculate the depreciation of an asset is not appropriate because revenue generated by an activity that includes the use of an asset generally reflects factors other than the consumption of the economic benefits embodied in the asset.
The IASB also clarified that revenue is generally presumed to be an inappropriate basis for measuring the consumption of the economic benefits embodied in an intangible asset.  This presumption, however, can be rebutted in certain limited circumstances. 
The issue originated from a submission to the IFRS Interpretations Committee (the ‘Interpretations Committee’).  As a result, the Interpretations Committee recommended that the IASB should amend IAS 16 and IAS 38.
Further information on the amendments can be found on the project site.

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