Description

Book Synopsis
Can a brand qualify as an asset? Intangible assets are by their very nature difficult to value. This book shows how much confusion has existed over the classification of brands as assets and it has often been the case that purchased brands (brands with a firm value attached to them) have been included on balance sheets.

Table of Contents
Introduction

PART ONE: ASSETS

An alternative approach to the accounting definition of an asset

The cognitive assumptions underpinning the accounting recognition of assets

Transactions or events and the role of separability

The impact of FRS10 on the accounting recognition of intangible assets

PART TWO: BRANDS

Breaking the link between brand assets and purchased goodwill

The definition and accounting recognition of brand assets.

PART THREE: THE POLITICS OF BRAND ASSETS

The process of consultation, not consensus

The process of consultation, not consensus continued.

Brand Assets

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    A Hardback by Tony Tollington

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      Publisher: John Wiley & Sons Inc
      Publication Date: Publication Date: 22/04/2002
      ISBN13: 9780470844236, 978-0470844236
      ISBN10: 047084423X
      Also in:
      Accounting

      Description

      Book Synopsis
      Can a brand qualify as an asset? Intangible assets are by their very nature difficult to value. This book shows how much confusion has existed over the classification of brands as assets and it has often been the case that purchased brands (brands with a firm value attached to them) have been included on balance sheets.

      Table of Contents
      Introduction

      PART ONE: ASSETS

      An alternative approach to the accounting definition of an asset

      The cognitive assumptions underpinning the accounting recognition of assets

      Transactions or events and the role of separability

      The impact of FRS10 on the accounting recognition of intangible assets

      PART TWO: BRANDS

      Breaking the link between brand assets and purchased goodwill

      The definition and accounting recognition of brand assets.

      PART THREE: THE POLITICS OF BRAND ASSETS

      The process of consultation, not consensus

      The process of consultation, not consensus continued.

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