Which of the following assets is regarded as meeting the identifiability criteria for recognition as an identifiable intangible asset that may be acquired in a business combination?

A) Newspaper mastheads.
B) Customer service capability.
C) Outstanding credit ratings.
D) Presence in geographic locations.

Identifiability Criteria

The requirements for an asset to be considered identifiable, typically involving the asset being separable or arising from contractual or legal rights.

Intangible Asset

A non-physical asset that represents a legal right or intellectual property, such as trademarks, patents, and copyrights.

Newspaper Mastheads

The title block on the front page of a newspaper, including the publication's name and logo.