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  • 1.  Accounting for Internally Developed Software

    Posted 10-08-2022 02:01 PM

    Hi Digital Practitioners

    I am looking for the updated versions of the Accounting Guidance Note No. 2007/1 Accounting for Internally Developed Software or AASB 138 Intangible Assets, in particular, the treatment of intangible assets, computer software and technical capabilities etc. and how these meet the capitalisation criteria. 

    Thanks in advance



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    Ian Barndt
    Enterprise Architect
    Services Australia
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  • 2.  RE: Accounting for Internally Developed Software

    Posted 16-08-2022 05:18 PM
    Afternoon Ian - great question, I've shared it with my colleagues at DTA - hoping to get you an answer soon. Dale

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    Dale Todling
    Project Support and Engagement Officer
    Digital Transformation Agency
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  • 3.  RE: Accounting for Internally Developed Software

    Posted 25-08-2022 11:29 AM
    Hi Ian -

    Perhaps contact the Australian Accounting Standards Board
    Hoping this what you are after for the latest version AASB 138 Intangible Assets

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    Anita Fraser
    Community Manager
    Australian Public Service Commission
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