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No
There is no method for accounting that porduce the results in such a way that the deperciation is less in earlier years and more in later years of the life of asset
unless
the asset is revalued but again this is not the method of deperciation.
Only the following two methods of valuation of depreciation are recognised:
(1)Written down value method.
(2)Straightline method.
In both both these methods , depreciation will not be more in latter years.
Yes, It is possible, depriciation can be more in future years if the assets is being revalued.
There are two methods of measurement of assets as per IAS-16 Property, Plant and Equipment.
IAS-16 says, if the asset has been ravalued then it should be recognised in the statement of financial position on the revalued amount by crediting the revaluation surplus in statement of changes in equity.
once the asset has been revalued then it sould be depriciated on the revalued amount over the remaining useful life of the asset, prospectively as change in accounting estimate under IAS-8.
So in that case the depriciation of the asset will be less in prior years and more in the future years. IAS-16 also states that once a class of assets is revalued, it should be reviewed at the end of each reporting period to determine any change in the revaluation.
