Intangible assets acquired in a business combination   LO4 As reported by Edwards (2013), when Yahoo acquired Tumblr for US$1.1 billion it recognised three amortisable intangible assets, namely: $’000 Developed technology 23 700 Customer contracts and related relationships 182 400 Trade name 56 500 These intangible assets were acquired as part of a business combination. Required Discuss the accounting for intangible assets acquired in a business combination and how it differs from the recognition and measurement of other intangible assets.