Compilation details
Accounting Standard AASB 138 Intangible Assets (as amended)
Compilation details are not part of AASB 138.
This compiled Standard applies to annual periods beginning on or after 1 July 2026 but before 1 January 2027. It takes into account amendments up to and including 15 December 2022 and was prepared on 15 October 2026 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 138 (August 2015) as amended by other Accounting Standards, which are listed in the table below.
Table of Standards
Table of amendments
