Skip to main
Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

AASB 138 - Intangible Assets - July 2004

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Superseded version
F2014C0072708 October 2011 - 03 June 2014

This Standard supersedes the following to the extent that they relate to the accounting for intangible assets: AASB 1010 - Recoverable Amount of Non-Current Assets, AASB 1011 - Accounting for Research and Development Costs, AASB 1013 - Accounting for Goodwill, AASB 1015 - Acquisitions of Assets, AASB 1021 - Depreciation, AASB 1041 - Revaluation of Non-Current Assets, AAS 4 - Depreciation, AAS 10 - Recoverable Amount of Non-Current Assets, AAS 13 Accounting for Research and Development Costs, AAS 18 - Accounting for Goodwill, AAS 21 - Acquisitions of Assets.


Details

Title ID
F2005B00689
Registered
21 May 2014
Effective
08 October 2011 - 03 June 2014
Series
AASB 138
Type
Principal
Date repealed
31 December 2016

This compilation represents the Standard as at the making date of the last Amending Standard shown in the Table of Standards.

Sunsetting

Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.

This title is exempt from sunsetting by:

Tabling

When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

House of Representatives

  • Legislative Instrument
    16 November 2004

Senate

  • Legislative Instrument
    30 August 2004