Requirements: Question 1 We have a separate accounting standard, AASB 138, that specifically deals with intangible assets and it provides different requirements from those for property, plant and equipment (the rules for which appear in AASB 116). What is it about intangible assets that requires them to have a separate accounting standard? Do you think the differences in requirements are logical? Question 2 With examples please discuss what is the difference between an unidentifiable intangible asset and an identifiable intangible asset? Question 3