AASB 138 - Intangible Assets - July 2004
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<table cellspacing="0" cellpadding="0" style="width:321.65pt; border-collapse:collapse"><tbody><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Standard</span></p><p class="NoNumBold1"><span style="font-weight:normal; font-style:italic"></span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Date made</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Application date</span><br><span style="font-style:italic">(annual reporting periods ... on or after ...)</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Application, saving or transitional provisions</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB </span><span>138</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>15 Jul 2004</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2005</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span></span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2004-1</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>9 Dec 2004</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2005</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>–</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-4</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>30 Apr 2007</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2007</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (a) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-6</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>14 Jun 2007</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(</span><span style="font-style:italic">beginning</span><span style="font-style:italic">)</span><span> 1 Jan 2009</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (b) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-8</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>24 Sep 2007</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(</span><span style="font-style:italic">beginning</span><span style="font-style:italic">)</span><span> 1 Jan 2009</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (c) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-10</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>13 Dec 2007</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(</span><span style="font-style:italic">beginning</span><span style="font-style:italic">)</span><span> 1 Jan 2009</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (c) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-3</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>6 Mar 2008</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2009</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (d) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-5</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>24 Jul 2008</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>e</span><span>) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-4</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>21 May 2009</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2009</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (f) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-6</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>25 Jun 2009</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span><br><span>and </span><span style="font-style:italic">(ending)</span><span> 30 Jun 2009</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>g</span><span>) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-2</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>30 Jun 2010</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2013</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (h) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-7</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>29 Aug 2011</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (i</span><span>) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-8</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>2 Sep 2011</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (j</span><span>) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-1</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>4 Jun 2014</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Pt A</span><span style="font-style:italic"> </span><span style="font-style:italic">(beginning)</span><span> 1 Jul 201</span><span>4</span></p><p><span>Pt C</span><span style="font-style:italic"> </span><span style="font-style:italic">(beginning)</span><span> 1 Jul 201</span><span>4</span></p></td><td style="width:59pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (k) below</span></p><p><span>see (l) below</span></p></td><td style="border-bottom:0.75pt solid #000000; vertical-align:top"></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-4</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>11 Aug 2014</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning) </span><span>1 Jan 2016</span></p></td><td colspan="2" style="width:59.35pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (m) below</span></p></td></tr><tr><td style="width:66.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-5</span></p></td><td style="width:57.85pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>12 Dec 2014</span></p></td><td style="width:114.8pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2017</span></p></td><td colspan="2" style="width:59.35pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (n) below</span></p></td></tr><tr style="height:0pt"><td style="width:71.8pt"></td><td style="width:63.55pt"></td><td style="width:120.5pt"></td><td style="width:64.7pt"></td><td style="width:0.35pt"></td></tr></tbody></table>