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.