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  • Service: Audit, IFRS
  • Type: Business and industry issue
  • Date: 5/13/2014

Restricting the use of revenue-based amortisation (2014/08) 

Amendments introducing a new judgemental threshold designed to severely restrict use of revenue-based amortisation for intangible assets will cause some companies to change their accounting policy. This In the Headlines explains the amendments and their implications for businesses.
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