3. Other indefinite life intangible assets and Other intangible assets line items of Blackmores

3a. In general, explain how intangible assets acquired separately are accounted for under AASB 138 (Intangible Assets). Include explanation of both initial recognition and subsequent measurement.

3b. In general, explain how internally generated intangible assets are accounted for under AASB 138 (Intangible Assets). Include an explanation of both initial recognition and subsequent measurement.

3c. In general, explain how intangible assets acquired as part of a business combination are accounted for. Include an explanation of both initial recognition and subsequent measurement.

3d. Based on 5a to 5c, explain what types of transactions may have resulted in the balance for the Other indefinite life intangible assets and Other intangible assets line items of Blackmores balance sheet.

4. Based on all of your answers in questions 1 to 3, comment on the statement the accounting for various intangibles and goodwill is inconsistent leading to less useful information for users of financial statements.