...or separable from the entity or other rights and obligations, • that is capable of being separated from the entity and sold, transferred, licensed, rented,...together with a related contract, asset, or liability, and • that is clearly distinguishable and controlled separately from an entity's goodwilL 24.4 ACCOUNTING...

...21). An intangible asset is specifically identifiable (paragraph 12) when it: (a) is separable, ie is capable of being separated or divided from the...with a related contract, asset or liability; or (b) arises from contractual or other legal rights, regardless of whether those rights are transferable...

...the identifiability criterion in the definition of an intangible asset when It: (a) is separable, ie is capable of being separated or divided from the...with a related contract, asset or liability; or (b) arises from contractual or other legal rights, regardless of whether those rights are transferable...