CTHRepealedLegislation
AASB 138 - Intangible Assets - July 2004
AASB 138 and IAS 38AASB 138 and IAS 38
Start here
Get a plain-English read of AASB 138 and IAS 38
Turn the raw legal text into a practical explanation grounded in AASB 138 - Intangible Assets - July 2004.
AASB 138 and IAS 38
AASB 138 Intangible Assets as amended incorporates IAS 38 Intangible Assets as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 38) are identified with the prefix “Aus” or “RDR”, followed by the number of the preceding IASB paragraph and decimal numbering. Paragraphs that apply only to not-for-profit entities begin by identifying their limited applicability.