Examlex
Atoms of two different elements
Identifiability Criteria
The requirements for an asset to be considered identifiable, typically involving the asset being separable or arising from contractual or legal rights.
Intangible Asset
A non-physical asset that represents a legal right or intellectual property, such as trademarks, patents, and copyrights.
Newspaper Mastheads
The title block on the front page of a newspaper, including the publication's name and logo.
AASB 138
An Australian Accounting Standards Board standard that prescribes the accounting treatment for intangible assets not covered by other AASB standards.
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