PricewaterhouseCoopers
Comment letter
Exposure Draft ED/2012/5 – Clarification of acceptable methods of depreciation and amortization
Proposed amendments to IAS 16 and IAS 38 (‘the exposure draft’)
We are responding to your invitation to comment on the exposure draft on behalf of PricewaterhouseCoopers.
Following consultation with members of the PricewaterhouseCoopers network of firms, this response summarizes the views of member firms who commented on the exposure draft. 'PricewaterhouseCoopers' refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.
We agree with the principle of the proposed amendments ...