it arrangement Amerdmenfs b IAS lean:11AS 38 Canicabon of acceptable methods of deprectatcn and arnortaatcn The amendments clarify the principle of IAS 16 and IAS 38. that revenues reflect a pattern of economic benefits generated from operating a business (whch the asset is pert) rather than the econornc b

RS 9 (or LAS 39 as appicabte) • IAS IP Property Awl and feat:merit at IAS 38 We/vele Assets Ire arnendmert is applied retrosreclivey arid cartes in IAS 16 and IAS 38 that the asset may be revalued by reference to observable data on ether the gross or tte net carrymg amour* In addmen. the accurrUabed deprec

IAS 39. as applicable) • /AS 16 PrOpOny. Pent and Eltsprnalf and IAS 38 Intangible Assets The arnerXImerl is applied relrospectwely and clarifies in IAS 16 and IAS 38 that the asset may be revalued by reference to observable data o* either the gross or Ire net camying amount In addition the accumulated depr