Goodwill and Other, an intangible asset should be separately identifiable, capable of being separated or distinguished from the business as a whole, and provide future economic benefits.
根据ASC 350-30-25，商誉与其他无形资产，一个无形资产应当是可以单独识别的，能够从整体业务中区分开，并且有能力为公司带来未来的经济利益。这意味着，只有当荣誉或其他类似资产满足这些条件时，才能被视为公司的无形资产进行会计记录。
