Statutory Depreciation Regimes for Intangible Assets
Currently, Australia’s uniform capital allowance system does not include a single mechanism for recognising the cost of intangible wasting assets. Instead, it has a number of separate and to some extent inconsistent regimes for different types of assets recognised by statute. It has been suggeste...
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| Format: | Journal Article |
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2021
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| Online Access: | http://hdl.handle.net/20.500.11937/84397 |