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Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions

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Related documents

Related documents

AASB 138

Intangible Assets

Operative Date Reporting periods beginning on or after 1 January 2022 but before 1 January 2023

Interpretations

INT 12 Service Concession Arrangements

INT 20 Stripping Costs in the Production Phase of a Surface Mine

INT 132 Intangible Assets—Web Site Costs

INT 1031 Accounting for the Goods and Services Tax (GST)

IASB Extras

IASB Basis for Conclusions

IFRS IC Agenda Decisions

Various agenda decisions (latest dated April 2021)

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The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.