06-13-2006, 05:59 AM
And what about clause (d) of para 73 of IAS 16. It states that "financial statements shall disclose GROSS carrying amount and accumulated depreciation at the BEGINNING and END of the period"
So clause (e) is in conitinuation of clause (d) and its not a standalone!
ICAPians, the unparalleled..
So clause (e) is in conitinuation of clause (d) and its not a standalone!
ICAPians, the unparalleled..