For an Asset to Be Defined as an Identifiable Intangible,AASB

Multiple Choice

For an asset to be defined as an identifiable intangible,AASB 138 Intangible Assets requires that it meet which of the following criteria?
I.It arises from a contractual or legal right.
II.Its fair value must be able to be reliably measured.
III.It is separable from the entity.
IV.Its cost must be reliably measurable.

A) I or IV only
B) I or II only
C) II or III only
D) I or III only