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When a parent is evaluating the assets of a potential subsidiary, certain intangible assets can be recognised separately from goodwill, even though they have not been recognised in the subsidiary’s own statement of financial position.

Which of the following is an example of an intangible asset of the subsidiary which may be recognised separately from goodwill when preparing consolidated financial statements?

A、A new research project which the subsidiary has correctly expensed to profit or loss but the directors of the parent have reliably assessed to have a substantial fair value

B、A global advertising campaign which was concluded in the previous financial year and from which benefits are expected to flow in the future

C、A contingent asset of the subsidiary from which the parent believes a flow of future economic benefits is possible

D、A customer list which the directors are unable to value reliably

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