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The Following Items Are Not Deemed to Be Items That

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The following items are not deemed to be items that would meet the definition of an intangible asset under AASB 3:


Definitions:

Asexually

Reproduction without the fusion of gametes, resulting in offspring that are genetically identical to the parent organism.

Brown Algae

Photosynthetic aquatic organisms with a brown coloration, mainly found in marine environments.

Stramenopiles

A diverse group of eukaryotic organisms that includes diatoms, brown algae, and water molds, characterized by the presence of straw-like hairs on their flagella at some stage in their life cycle.

Water Molds

Water molds, or Oomycetes, are a group of filamentous, fungus-like organisms living in water or damp environments, often causing diseases in plants and fish.

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