REFERENCES
The Urgent Issues Group discussed Issues Paper 04/3 “Revision of Various UIG Abstracts for 2005” in relation to this Interpretation at its meeting on 22 July 2004. In developing the superseded Abstract, the UIG discussed Issue Summary 99/7 “Methods of Depreciation of Long-Lived Physical Assets, including Infrastructure Assets: Condition-Based Depreciation and Other Related Methods” and related papers at meetings on 12 August, 23 September, 4 November and 16 December 1999.
Accounting Standard AASB 116 Property, Plant and Equipment
Accounting Standard AASB 137 Provisions, Contingent Liabilities and Contingent Assets
CICA Handbook Section 3061 Property, Plant and Equipment
International Accounting Standards Board
International Accounting Standard IAS 16 Property, Plant and Equipment
Financial Reporting Standard FRS-3 Accounting for Property, Plant and Equipment
Financial Reporting Standard FRS 15 Tangible Fixed Assets
Accounting Research Bulletin ARB 43 Restatement and Revision of Accounting Research Bulletins, Chapter 9 – Depreciation