【单选题】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 ow...
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