Compiled AASB 138 (Oct 15)
Comparison with IAS 38 AASB 138 Intangible Assets as amended incorporates IAS 38 Intangible Assets as issued and amended by the International Accounting Standards Board (IASB). Australian-specific paragraphs (which are not included in IAS 38) are identified with the prefix “Aus” or “RDR”.
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