Which of the Following Assets Is Regarded as Meeting the Identifiability

question 25

Multiple Choice

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.

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Definitions:

Celler-Kefauver Act

Extended the government’s authority to control mergers.

Vertical Mergers

A type of merger between companies that operate at different stages of the production process for a specific finished product, enhancing efficiency or reducing costs.

Conglomerate Mergers

A type of merger where two or more companies in unrelated industries combine business operations to reduce risk and diversify their business interests.

Concentrated Industries

Industries in which a small number of companies hold a large market share, resulting in reduced competition.