Skip to main
Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

Known issues

Thank you for your patience as we work to resolve bugs and issues on the new Register. To see if your issue has already been reported, please view the list of known issues.

AASB 138 - Intangible Assets - July 2004

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Superseded version
F2009C0111601 January 2009 - 16 June 2009

This Standard supersedes the following to the extent that they relate to the accounting for intangible assets: AASB 1010 - Recoverable Amount of Non-Current Assets, AASB 1011 - Accounting for Research and Development Costs, AASB 1013 - Accounting for Goodwill, AASB 1015 - Acquisitions of Assets, AASB 1021 - Depreciation, AASB 1041 - Revaluation of Non-Current Assets, AAS 4 - Depreciation, AAS 10 - Recoverable Amount of Non-Current Assets, AAS 13 Accounting for Research and Development Costs, AAS 18 - Accounting for Goodwill, AAS 21 - Acquisitions of Assets.


Legislation text