Which one or more of the following is /are essential for recognizing an intangible asset (other than goodwill) when a business is acquired as a going concern?
A.
There is a probability that future economic benefits would arise from it
B.
It should have been reported as an asset by the business acquired.
C.
Its value should have been stated on the agreement for buying the business
D.
There should be a reliable basis for valuing it