IAS 38 Intangible Assets need help

Hello Sir,
Hope you are doing fine.
I have two problems regarding IAS 38.

1) I was reading f7 bpp book and there is something which i couldnt understand at all from intangible chapter in Recognition of an expense topic.

Prepaid costs for services, for example advertising or marketing costs for campaigns that have been prepared but not launched, can still be recognised as a prepayment.

I am unable to understand it.please kindly help me with this and explain what they are trying to say as i am self studying.

2)Q.when a parent is evaluating the assets of the potential subsidiary,certain Intangible assets can be recognized separately from goodwill,even though they have not been recognized 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 recognized 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.

Correct Answer is A

i know the D cant be the answer because from what i have read from the book that customer list is indistinguishable from the goodwill but isnt it a purchased intangible asset ? and for A i thought that would be a research cost as they have already expensed it so why A is actually a correct and C is IAS 37 so it cant be IAS 38

i thought the answer would be B

Sorry for my poor english and such a long paragraph
and I have asked these questions on different ACCA F7 forum around 1 week ago but nobody answered there.So Shall I ask questions here directly without creating a new topic to different forum?

Good Day Sir and looking forward for an answer.