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Intangible Assets - aasb.gov.au

Compiled aasb Standard aasb 138 Intangible Assets This compiled Standard applies to annual periods beginning on or after 1 July 2021 but before 1 January 2023. Earlier application is permitted for annual periods beginning on or after 1 January 2014 but before 1 July 2021. It incorporates relevant amendments made up to and including 6 March 2020. Prepared on 21 July 2021 by the staff of the Australian Accounting Standards Board. Compilation no. 4 Compilation date: 30 June 2021 Authorised Version F2021C00883 registered 03/09/2021 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 7600 E-mail: Website: Other enquiries Phone: (03) 9617 7600 E.

(c) leases of intangible assets accounted for in accordance with AASB 16 Leases. (d) assets arising from employee benefits (see AASB 119 Employee Benefits). (e) financial assets as defined in AASB 132. The recognition and measurement of some financial assets are covered by AASB 10 Consolidated Financial Statements, AASB 127 Separate

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