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Compiled AASB 138 (Oct 15)

Compiled aasb Standard aasb 138 Intangible Assets This Compiled Standard applies to annual periods beginning on or after 1 January 2018. Earlier application is permitted for annual periods beginning on or after 1 January 2014 but before 1 January 2018. It incorporates relevant amendments made up to and including 22 October 2015. Prepared on 14 December 2015 by the staff of the Australian Accounting Standards Board. aasb 138- Compiled 2 COPYRIGHT Obtaining copies of Accounting Standards Compiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the aasb website: Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7637 E-mail: Website: Other enquiri

(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 that are within the scope of AASB 117 Leases. (d) assets arising from employee benefits (see AASB 119 Employee Benefits). (e) financial assets as defined in AASB 132.

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