CTHRepealedLegislation
AASB 138 - Intangible Assets - July 2004
aCCOUNTING STANDARD AASB 138aCCOUNTING STANDARD AASB 138
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aCCOUNTING STANDARD AASB 138
The Australian Accounting Standards Board made Accounting Standard AASB 138 Intangible Assets under section 334 of the Corporations Act 2001 on 15 July 2004.
This compiled version of AASB 138 applies to annual reporting periods beginning on or after 1 January 2017. It incorporates relevant amendments contained in other AASB Standards made by the AASB up to and including 12 December 2014 (see Compilation Details).