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AASB 138 Intangibles , prohibits the recognition of the following internally generated
identifiable intangibles:
I
II
III
IV
Brands
No
No
Yes
No
Mastheads
No
Yes
Yes
Yes
Publishing titles
No
No
Yes
Yes
Customer lists
No
Yes
Yes
No
a.
I
b.
II
c.
III
d.
IV
e.
None of the above
2.
AASB 138 Intangibles , prohibits the recognition of the following internally generated
identifiable intangibles:
I
II
III
IV
Brands
No
No
Yes
No
Mastheads
No
Yes
Yes
Yes
Publishing titles
No
No
Yes
Yes
Customer lists
No
Yes
Yes
No
a.
I
b.
II
c.
III
d.
IV
e.
None of the above
I II III IV
Brands No No Yes No
Mastheads No Yes Yes Yes
Publishing titles No No Yes Yes
Customer lists No Yes Yes No

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