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AASB 138
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From the 1st January 2005 AASB 138 dealing with accounting for intangible assets came into force in Australia. The standard which brings Australian accounting standards into line with international accounting standards poses some difficulties. This 4 page paper examines some of the ways this will wipe value from Austrian companies and the way it contradicts former standards. The bibliography cites 7 sources.
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Pages:
4
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Filename:TS14_TEaasb138.rtf |
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Paper Title:
AASB 138
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