CTHRepealedLegislation
AASB 138 - Intangible Assets - July 2004
Cost ModelCost Model
Start here
Get a plain-English read of Cost Model
Turn the raw legal text into a practical explanation grounded in AASB 138 - Intangible Assets - July 2004.
Cost Model
74 After initial recognition, an intangible asset shall be carried at its cost less any accumulated amortisation and any accumulated impairment losses.