207 paragraphs found in AASB 138
This Standard repeals AASB 138 Intangible Assets issued in July 2004. Despite the repeal, after the time this Standard starts to apply under section 334 of the Corporations Act (either generally or in relation to an individual entity), the repealed …
Paragraphs 118–128 do not apply to entities preparing general purpose financial statements that apply AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 …
The product protected by the patented technology is expected to be a source of net cash inflows for at least 15 years. The entity has a commitment from a third party to purchase that patent in five years for 60 per cent of the fair value of the patent at …
At the time of the business combination the acquiree had been producing the line of products for 35 years with many new models developed under the trademark. At the acquisition date the acquirer expected to continue producing the line, and an analysis of …
Standard Date made FRLI identifier Commence-ment date Effective date(annual periods … on or after …) Application, saving or transitional provisions AASB 14 Aug 2015 F2015L01558 31 Dec 2016 (beginning) 1 Jan 2018 see (a) below AASB 2015-8 22 Oct 2015 …