Compilation details
AASB Interpretation 132 Intangible Assets—Web Site Costs (as amended)
Compilation details are not part of Interpretation 132.
This compiled Interpretation applies to annual periods beginning on or after 1 January 2022. It takes into account amendments up to and including 20 December 2021 and was prepared on 7 April 2022 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Interpretation issued by the AASB. Instead, it is a representation of Interpretation 132 (August 2015) as amended by other pronouncements, which are listed in the table below.
Table of pronouncements
Table of amendments
