Which of the items listed below should be accounted for as intangible assets (under IAS 38) on company A s financial statements? (several answers possible)

• As internally generated goodwill which the accounting department valued at 1,500,000 Euros at the year-end
• Licences that A purchased from B one year ago
• Goodwill on the acquisition of the subsidiary Vita Ltd.
• As retail store top locations
• Knowledge acquired through research activities
• As reputation
• Brands that A obtained from the acquisition of the subsidiary Velo 3 years ago