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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No longer in force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Superseded version
F2015C0023311 August 2014 - 11 December 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
17 March 2015
Effective
11 August 2014 - 11 December 2014
Series
AASB 138
Type
Principal
Date repealed
31 December 2016

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