Rellena los espacios en blanco para completar el texto.
Explain what is meant by ‘identifiability’.
Para of AASB states
An asset meets the identifiability criterion in the definition of an intangible asset when it:
(a) is , i.e. is capable of being or from the entity and s, t, l, r or e, either individually or together with a related contract, asset or liability; or
(b) arises from c or other l r, regardless of whether those rights are t or separable from the entity or from other rights and obligations.
(a) excludes , and other possible assets such as staff morale
(b) is included to allow such assets as water rights, where these were allocated by a government but if not used were unable to be on-sold and so were not separable, to be classified as intangible assets