Under AGAAP, there were no real rules or guidelines for intangible asset reporting. Under AIFRS, a specific standard, AASB 138 provides detailed rules and guidance addressing treatment of intangible assets.
Australian Intangible Assets - The changing landscape, provides quantitative baseline research on the area of intangible asset reporting for the ASX 200 prior to the transition to and embedding of AIFRS. It also provides valuable insight into the key issues companies are facing in the Australian market place on an industry wide basis.
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Australian Intangible Assets - The changing landscape [PDF 279 KB]
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