可辨認資產
identifiable assets
資產是可識別的，如果它是（a）是可分的，即能夠被分離，或從實體分割，出售，轉讓，許可，有相關合同，可辨認資產或負債，出租或交換，無論是單獨還是不管無論是實體打算這樣做;或（b）源自合同或其他合法權利，無論這些權利是否可轉讓或從實體分離或其他權利和義務。
An asset is identifiable if it either(a) is separable, ie capable of being separated or divided from the entity and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, identifiable asset or liability, regardless of whether the entity intends to do so; or(b) arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations.