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The American Society for Training and Development competency model has three tiers including foundation,design,and execution
AASB 138
An Australian Accounting Standard that outlines the accounting treatment for intangible assets not covered by another Standard.
Intangibles
Non-physical assets owned by a firm that can include patents, trademarks, copyrights, and goodwill.
Disclosed
Information that has been revealed or made known, often used in the context of financial statements and reports.
AASB 138
An accounting standard that specifies how intangible assets should be accounted for and disclosed in financial statements.
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