2. Brands

2a. Explain how brands acquired separately are accounted for under AASB 138 (Intangible Assets). Include an explanation of both initial recognition and subsequent measurement.

2b. Explain how internally generated brands are accounted for under AASB 138 (Intangible Assets). Include an explanation of both initial recognition and subsequent measurement.

2c. Explain how brands acquired as part of a business combination are accounted for. Include an explanation of both initial recognition and subsequent measurement.

2d. Based on 2a to 2c, explain what types of transactions may have resulted in the balance for Brands in Blackmores balance sheet.