Golden jelly fungus (Tremella mesenterica). Probably from that rotting branch, since they grow on those, supposedly parasiting on a wood decay Peniophoras.
Hungarian mushroom ID sites categorize them as inedible - although not poisonous, simply it's just ha no culinary value -, but Wikipee says Chinese put it into soups. Well Chinese eat cats and whatever too so, maybe if the situation forced onto me, I would consider eating them.