The study evaluates the significance of intangible assets valuation, which is depicted in 'AASB 138/IAS 38', as it allows the organization to determine the actual and relevant valuation of their financial and non-financial assets. From the relevant evaluation, it could be identified that Technology Limited could adequately utilize the 'AASB 138/IAS 38' standard to recognize their overall expenses and intangible assets in the annual report. The standard also indicated about the treatment that is required for transferring the research and development cost in the intangible assets section. In the current case, the 'Technology Enterprise Limited' has mainly accounted for different levels of expenses, which has been conducted by the organization in regards to the intangible assets.
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