IFRS-IAS alb, 1. IAS alb, role PIE . 1. Accounting Treatment of Decommissioning cost 2. Accounting Treatment of self-constructed assets 3. Exchanges of assets Depreciation Methods a. Based on Time: Straight-line, Accelerated methods, Diminish balance, Partial-year depreciation b. Based on actual physical use-units of production method 5. Revaluation of Property, Plant and Equipment a. Fair value cab. Depreciated replacement cost as a valuation approach c. Methods of adjusting accumulated depreciation at the date o . DERECOGNITION a. Accounting for asset disposal b. Accounting FOR Non-current assets held for sale