1. Identifiability
　　An intangible asset, whether generated internally or acquired in a business combination, is identifiable when it:
　　· is separable; or
　　· arises from contractual or other legal rights.
　　2. Initial Measurement
　　Intangible assets should be measured initially at cost, following the same principles as for tangible assets.
　　An intangible asset may be acquired:
　　separately;
　　as part of a business combination;
　　by way of a government grant;
　　internally generated; or
　　by an exchange of assets.
　　3. Subsequent Measurement
　　An entity can choose either a cost or r*uation model.
　　3.1 Cost Model
　　Cost less any accumulated amortisation and any accumulated impairment losses.
　　3.2 R*uation Model
　　R*ued amount, being fair value at the date of the r*uation less any subsequent accumulated amortisation and any accumulated impairment losses.
　　Fair value must be measured by reference to an active market.
　　This is different from the treatment of r*uation under IAS 16 where depreciated replacement cost can be used when there is no evidence of market value.
　　The r*uation model does not allow:
　　the r*uation of intangible assets which have not previously been recognised as assets;
　　the initial recognition of intangible assets at amounts other than their cost.
　　The r*uation is carried out according to the same principles applied in accounting for other assets. For example:
　　surplus is taken through other comprehensive income and increases the r*uation surplus;
　　deficit is expensed unless covered by a previously recognised surplus;
　　all intangibles in the class must be r*ued, etc.
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