| A reacquired right is an identifiable intangible asset that the acquirer recognises separately from goodwill. |
| Of course, old habits died hard, and Dave had reacquired his dislike of Scott. |
| They reacquired the parental business and entered into a new partnership. |
| Better yet, imagine if I reacquired millions of years of lost knowledge and remembered my entire past history. |
| Paragraph 29 provides guidance on measuring a reacquired right and paragraph 55 provides guidance on the subsequent accounting for a reacquired right. |
| The useful life of a reacquired right recognised as an intangible asset in a business combination is the remaining contractual period of the contract in which the right was granted and shall not include renewal periods. |
