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

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.

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.