【多选题】A company paid £10 million to acquire a reputed brand name. Although there is no active market in that asset it is permitted to report the brand name as an asset for which two of the following reasons...
A.
It was so very expensive to acquire
B.
Its cost has been established by a market transaction
C.
C It is a name of such high market reputation
D.
D Future economic benefits from it are probable because otherwise it would not have been acquired at such a cost.