What is difference between depreciation and amortization? and which IAS or IFRS is used for that?

Depreciation is for Tangible Non-Current Assets such as Property, Plant, Machines etc while amortization is for intangible non-current assets such a computer software, a license, brand name etc, having useful life of more than1 year. Depreciation is calculated as per IAS-16 and Amortization as per IAS-38.