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AASB questionnaire on initial accounting for intangible assets

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22 Feb 2011

The Australian Accounting Standards Board (AASB) has created a worldwide online questionnaire to gather information from preparers, advisors, auditors and regulators on the initial accounting for intangible assets acquired under IFRS 3 Business Combinations and IAS 38 Intangible Assets (or similar GAAP).

The survey is a part of research being undertaken by AASB staff into the accounting for intangible assets under the aegis of the National Standard Setters (NSS) group. The results of the survey will be compiled by AASB staff and a report of the findings is expected to be provided to the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) as input to any future reviews they may conduct in relation to IFRS 3 and IAS 38.

The deadline for submission is 17 June 2011 and it is anticipated that the questionnaire will take approximately 20-30 minutes to complete.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.