‘AccountingforResearchandDevelopment’,AAS 18/AASB1013‘AccountingforGoodwill’,AAS 21/AASB1015‘AcquisitionofAssets’andAASB1041‘RevaluationofNon-CurrentAssets’.AASB138adoptstheproposalsintheIASBExposureDraftofProposedAmendmentstoIAS38‘IntangibleAssets’.ThereiscurrentlynospecificAustralianAccounting Standard on...
Within the raft of new international accounting standards, there is at least one, namely AASB138 (IAS38) 'Intangible Assets', which not only changes the way that Australian companies account for and report their intangible assets, but advocates a treatment that is conceptually flawed and which fa...
(e)rightsheldbyalesseeunderlicensingagreementswithinthescopeofAASB138Intangible Assetsforsuchitemsasmotionpicturefi,recordings,ys,manuscripts,patentsand copyrights. 4Alesseemay,butisnotrequiredto,applythisStandardtoleasesofintangibleassetsotherthanthose
separately an intangible asset of acquiree if meets definition in AASB 138 Intangible Assets and FV reliably measured Contingent liability – recognise as part of allocation of cost of combination if FV can be measured reliably regardless of probability of transaction eventuating FV – amount 3rd...
paragraph 138 is amended to ‘Transition Provisions and Effective Date’. 8 Paragraph 140J is added as follows: 140J In June 2013 paragraphs 130 and 134 and the heading above paragraph 138 were amended. An entity shall apply those amendments retrospectively for annual reporting periods ...
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