Intangible assets

Dear Tutor,

I got a question to ask relating the recognition and subsequent measurement of the intangible assets.

In a question, I have been asked to discuss the accounting treatment of 3 options (for initial and subsequent measurements)

Option 1: Purchase the learning material and the copyright will have a useful life of 10 years.
My treatment: It’s a direct purchase. Recognition of the material and copyright both at cost + direct costs and the amortisation will be in 10 years (straight-line method)

Option 2: Purchase a smaller publisher with writers and copyrights valued at XX.
My treatment: It’s a purchase as part of business combination. On this occasion, the cost will be original cost of the material + directly attributable costs but this asset should be presented apart from goodwill and the it will be amortised on a straight-line basis.

Option 3: To subscribe to publishers for learning material and the price will vary depending on the content and publisher. The cost will be the point of purchase cost of the material + directly attributable costs and the it will be amortised on a straight-line basis.

Am I getting all things right?

Thanks and regards

Jasper