Which of the following assets is regarded as meeting the identifiability criteria for recognition as an identifiable intangible asset that can be recorded as acquired in a business combination:
A) Customer base.
B) Royalty agreements.
C) Ongoing recruitment programs.
D) Strong and favourable employee relations.

Question

Quizplus · Accepted Answer

Royalty agreements meet the identifiability criteria as they arise from contractual or legal rights, making them recognizable as intangible assets in a business combination.

Which of the Following Assets Is Regarded as Meeting the Identifiability