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AASB 138 - Intangible Assets - July 2004

Authoritative Version
  • Series
  • No longer in force
AASB 138
Notation: This Standard supersedes the following Standards 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.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Date of Repeal 31 Dec 2016
Repealed by AASB 138 - Intangible Assets - August 2015

    Displayed here are links to compilations of the Principal, the most current at the top of the list.

Compilations
TitleRegisteredRegisterIdComp No.Start DateEnd DateIncorporating Amendments Up To
Authoritative version AASB 138 - Intangible Assets - July 2004
No longer in force
19/Mar/2015F2015C00251 12/Dec/2014  AASB 2014-5 Amendments to Australian Accounting Standards arising from AASB 15
Authoritative version AASB 138 - Intangible Assets - July 2004
Superseded
17/Mar/2015F2015C00233 11/Aug/201411/Dec/2014 AASB 2014-4 - Amendments to Australian Accounting Standards – Clarification of Acceptable Methods of Depreciation and Amortisation
Authoritative version AASB 138 - Intangible Assets - July 2004
Superseded
05/Feb/2015F2015C00138 04/Jun/201410/Aug/2014 AASB 2014-1 Amendments to Australian Accounting Standards - June 2014
Authoritative version AASB 138 - Intangible Assets - July 2004
Superseded
21/May/2014F2014C00727 08/Oct/201103/Jun/2014 AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
Authoritative version AASB 138 - Intangible Assets - July 2004
Superseded
21/May/2014F2014C00726 05/Oct/201107/Oct/2011 AASB 2011-7 - Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards - August 2011
Authoritative version AASB 138 - Intangible Assets - July 2004
Superseded
21/May/2014F2014C00725 28/Jul/201004/Oct/2011 AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - June 2010
Authoritative version AASB 138 - Intangible Assets - July 2004
Superseded
17/Nov/2009F2009C01117 01/Jul/200927/Jul/2010 AASB 2009-6 Amendments to Australian Accounting Standards - June 2009
Authoritative version AASB 138 - Intangible Assets - July 2004
Superseded
17/Nov/2009F2009C01116 01/Jan/200930/Jun/2009 AASB 2009-6 Amendments to Australian Accounting Standards - June 2009
Authoritative version AASB 138 - Intangible Assets
Superseded
10/Mar/2005F2005C00146 01/Jan/200531/Dec/2008 AASB 2004-1 Amendments to Australian Accounting Standards [F2005B00697]