Control
13 An entity controls an asset if the entity has the power to obtain the future economic benefits
flowing from the underlying resource and to restrict the access of others to those benefits. The
capacity of an entity to control the future economic benefits from an intangible asset would
normally stem from legal rights that are enforceable in a court of law. In the absence of legal
rights, it is more difficult to demonstrate control. However, legal enforceability of a right is not
a necessary condition for control because an entity may be able to control the future
economic benefits in some other way.