- FAS 141, paragraph A14, p. 27, states that “assets designated by the symbol (T–)
are those that would be recognized apart from goodwill because they meet the
contractual legal criterion even if they do not meet the separability criterion.
Assets designated by the symbol (▲) do not arise from contractual or other legal
rights, but shall nonetheless be recognized apart from goodwill because they meet
the separability criterion. The determination of whether a specific intangible asset
meets the criteria in this Statement for recognition apart from goodwill shall be
based on the facts and circumstances of each individual business combination.”
174 NOTES
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