When must an intangible asset be shown separately from goodwill? What are the criteria for reporting these

Question:

When must an intangible asset be shown separately from goodwill? What are the criteria for reporting these separately from goodwill?
Intangible Assets
An intangible asset is a resource controlled by an entity without physical substance. Unlike other assets, an intangible asset has no physical existence and you cannot touch it.Types of Intangible Assets and ExamplesSome examples are patented...