CTHRepealedLegislation
AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
100The residual value of an intangible asset with a finite useful life shall be assumed to be zero unless:
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100 The residual value of an intangible asset with a finite useful life shall be assumed to be zero unless:
(b) there is an active market (as defined in AASB 13) for the asset and:
(i) ...