How are intangible assets normally defined?

Which of the following does not belong with the others?

Internal expenditure related to the development of which of the following intangible assets can be capitalised rather than expensed?

Which of the following factors would you not associate with goodwill?

Complete the definition of an intangible asset:'an __________ non-__________ asset without __________ substance'.

To be classified as an 'identifiable intangible' requires the asset to be separable. Separable means being capable of being separated or divided and being sold. Apart from sale, a number of other possibilities are listed in the standard. Which of the following is not one of these?

AASB 138 requires 'separable' intangible assets to be recognised in the balance sheet. Complete the following definition of 'separable': 'Separable means that the organisation could ________, sell, exchange or distribute the specific future economic benefits attributable to the asset without also ________ future economic benefits that ______ from other assets used in the same revenue-earning activity.'

The formation or start-up costs of an organisation would not be shown as an asset under the new accounting standard based on what grounds?

In terms of the life of intangible assets, they are classified as either having a finite or an __________ life. What is the missing term?

For intangible assets, they may be recognised only where there is an 'associated' cost. Which of the following would not normally be considered an 'associated' cost?