(2)On 12 May 2014, the International Accounting Standards Board (IASB) issued amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets entitled Clarification of Acceptable Methods of Depreciation and Amortisation . Due to divergent practices, it is necessary to clarify, whether it is appropriate to use revenue-based methods to calculate the depreciation or amortisation of an asset.