7 paragraphs found in AASB 138
… a research phase; and (b) a development phase. Although the terms ‘research’ and ‘development’ are defined, the terms ‘research phase’ and ‘development phase’ have a …
… assets have similar useful lives. For example, the terms ‘brand’ and ‘brand name’ are often used as synonyms … and other marks. However, the former are general marketing terms that are typically used to refer to a group of …
… The following terms are used in this Standard with the meanings specified: …
… have been constructed by a supplier in accordance with the terms of a supply contract and the entity could demand …
… for an intangible asset is deferred beyond normal credit terms, its cost is the cash price equivalent. The difference …
… or other legal rights are conveyed for a limited term that can be renewed, the useful life of the intangible …