Table:
| Years ended August 31, | 2019 | 2018 (1) | Change |
| --- | --- | --- | --- |
| (in thousands of dollars, except percentages) | $ | $ | % |
| Depreciation of property, plant and equipment | 423,432 | 387,726 | 9.2 |
| Amortization of intangible assets | 57,293 | 45,928 | 24.7 |
|  | 480,725 | 433,654 | 10.9 |
Paragraphs:
3.3 DEPRECIATION AND AMORTIZATION
(1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
Fiscal 2019 depreciation and amortization expense increased by 10.9% resulting mainly from the impact of the MetroCast acquisition combined with additional depreciation from the acquisitions of property, plant and equipment during the fiscal year and the appreciation of the US dollar against the Canadian dollar compared to the prior year.
Question:
Fiscal 2018 was reinstated to which accounting standard?
Answer: IFRS 15