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Replacement Value
The cost to replace an asset with another of similar function and efficiency.
AASB 138
The Australian Accounting Standards Board standard that specifies the accounting treatment for intangible assets not covered by other standards.
Internally Generated
Refers to assets, benefits, or revenues produced within a company through its own processes and activities.
Identifiable Intangibles
Non-monetary assets without physical substance, which can be separated from a company and sold, transferred, licensed, rented, or exchanged.
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