Which of the following in NOT part of the AASB 138 definition of an intangible asset?

Question

Quizplus · Accepted Answer

AASB 138 defines an intangible asset as "an identifiable non-monetary asset without physical substance." Therefore, option A is included in the definition. Option C is also included as an intangible asset must be controlled by the entity. However, option B is not included as the asset must be identifiable to be considered an intangible asset.

Which of the Following in NOT Part of the AASB