EFTA Document EFTA01367106

Amendment #4 Page 677 of 868 ltlf..)45.).soffeJ3 Amendments so /AS 16 and /AS 38 C.,anicawn clacceptat4 methods d capes:Avon and amorrizato, The amendments clarify the emcee of IAS 16 and IAS 38 that revenues reflect a pattern of economic benefits generated from operating a business (witch the asset is pail) rather than the economic benefits consumed through use of the asset Asa result the depreciation method based an income cannot to used to depreciate propely part and equnnonl and 'my cr