CTHIn ForceLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 26 of 2019
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Financial Sector (Collection of Data) (reporting standard) determination No. 26 of 2019
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 26 of 2019.
Intangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.
Classification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.