IFRS 3 के तहत, यदि एक पैरेंट इकाई किसी सहायक कंपनी में 85% इक्विटी शेयरधारिता का अधिग्रहण करती है, तो अधिग्रहण की तारीख पर गैर-नियंत्रित हित (NCI) को निम्नलिखित में से किस विधि का उपयोग करके मापा जा सकता है?

Under IFRS 3 Business Combinations, how are the identifiable assets acquired and liabilities assumed measured at the acquisition date?

Sam Group acquired Hill Co on 1 July 20X4. During the fair value exercise, the following intangible items were identified: (1) An internally developed customer relationship database valued at $700,000 (identifiable, separable, and reliably measurable at acquisition); (2) A purchased patent with a fair value of $600,000; (3) An internally generated brand name 'Gordon' valued at $1,200,000; (4) A geographical operating license with a fair value of $250,000. Under IFRS 3, which of these items should be recognized separately from goodwill in the consolidated statement of financial position as at 1 July 20X4?