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Compiled Accounting Standard
AASB 138
Intangible Assets
This compiled Standard applies to annual reporting periods beginning on or
after 1 July 2007. Early application is permitted. It incorporates relevant
amendments made up to and including 30 April 2007.
Prepared on 25 October 2007 by the staff of the Australian Accounting
Standards Board.
Obtaining Copies of Accounting Standards
The most recently compiled versions of Standards, original Standards and
amending Standards (see Compilation Details) are available on the AASB
website: www.aasb.com.au.
Printed copies of original Standards and amending Standards are available for
purchase by contacting:
The Customer Service Officer
Australian Accounting Standards Board
Level 7
600 Bourke Street
Melbourne Victoria
AUSTRALIA
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Website:
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PO Box 204 Collins Street West
Victoria 8007
AUSTRALIA
(03) 9617 7637
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www.aasb.com.au
Other Enquiries
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standard@aasb.com.au
COPYRIGHT
© 2007 Commonwealth of Australia
This compiled AASB Standard contains International Accounting Standards
Committee Foundation copyright material. Reproduction within Australia in
unaltered form (retaining this notice) is permitted for personal and noncommercial use subject to the inclusion of an acknowledgment of the source.
Requests and enquiries concerning reproduction and rights for commercial
purposes within Australia should be addressed to The Director of Finance
and Administration, Australian Accounting Standards Board, PO Box 204,
Collins Street West, Victoria 8007.
All existing rights in this material are reserved outside Australia.
Reproduction outside Australia in unaltered form (retaining this notice) is
permitted for personal and non-commercial use only. Further information
and requests for authorisation to reproduce for commercial purposes outside
Australia...