International Accounting Standard 36

Consequently, the amendments from IAS 16 (as revised in 2003) are not necessary once an entity is subject to IAS 36 (as revised in 2004). Accordingly, this appendix is applicable only to entities that elect to apply IAS 16 (as revised in 2003) before its effective date. * * * * * The text of this appendix has been omitted from this volume. ................
................

In order to avoid copyright disputes, this page is only a partial summary.