CTHRepealedLegislation
AASB 138 - Intangible Assets - July 2004
Accounting Standard AASB 138 Intangible Accounting Standard AASB 138 Intangible Assets as amended
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Accounting Standard AASB 138 Intangible Assets as amended
This compiled Standard applies to annual reporting periods beginning on or after 1 January 2017. It takes into account amendments up to and including 12 December 2014 and was prepared on 24 February 2015 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 138 (July 2004) as amended by other Accounting Standards, which are listed in the Table below.