CTHRepealedLegislation
AASB 134 - Interim Financial Reporting - July 2004
Depreciation and AmortisationDepreciation and Amortisation
Start here
Get a plain-English read of Depreciation and Amortisation
Turn the raw legal text into a practical explanation grounded in AASB 134 - Interim Financial Reporting - July 2004.
Depreciation and Amortisation
B24 Depreciation and amortisation for an interim period is based only on assets owned during that interim period. It does not take into account asset acquisitions or dispositions planned for later in the annual reporting period.