Skip to main content

Top Navigation

Return to AASB.gov.au
Latest news
Open for Comment

Main navigation

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

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

Home
Related documents

Related documents

AASB 138

Intangible Assets

Operative Date Reporting periods beginning on or after 1 January 2023 but before 1 July 2026

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 2025)

Footer Quicklink

Return to AASB.gov.au

Footer

Sitemap
Contact Us
Privacy
Disclaimer
Accessibility
Copyright

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