Compiled AASB 138 (Oct 15)
(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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