(a) Explain the term identifiable, and list assets that would be excluded from intangible assets as a...

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(a) Explain the term ‘identifiable’, and list assets that would be excluded from intangible assets as a result of this criterion included in the definition of an intangible asset. 

(b) What is an ‘active’ market? 

(c) Discuss the use of the revaluation model in accounting for intangible assets. 

(d) What measurement issues arise in accounting for intangible assets?

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