Intangible Assets - aasb.gov.au

(a) intangible assets held by an entity for sale in the ordinary course of business (see AASB 102 Inventories). (b) deferred tax assets (see AASB 112 Income Taxes). (c) leases of intangible assets accounted for in accordance with AASB 16 Leases. (d) assets arising from employee benefits (see AASB 119 Employee Benefits).

  Aasb, Aasb 112