Retrieving "Asset Control" from the archives

Cross-reference notes under review

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1. Intangible Assets

   Linked via "control"

   Recognition and Measurement Criteria
   For an asset to be recognized on a balance sheet, it must generally satisfy criteria related to control, probable future economic benefits, and reliable measurement. For intangible assets, measurement reliability is frequently debated, especially concerning internally generated intangibles.
   Internally Generated vs. Acquired Intangibles