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AASB 138 - Intangible Assets - July 2004

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2015C0025112 December 2014 - 30 December 2016

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.


All versions

Effective date
Comp.
Includes amendments

AASB 2009-6 Amendments to Australian Accounting Standards - June 2009

AASB 2009-6 Amendments to Australian Accounting Standards - June 2009


As made

Effective date
Making date
15 Jul 2004