Brand Assets

ISBN-13: 9780470844236 / Angielski / Twarda / 2002 / 158 str.

Tony Tollington; CPA David Haigh

Opis

Can a brand qualify as an asset? Intangible assets are by their very nature difficult to value. 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. However, those brands nurtured and developed by the company have not, despite their obvious importance to a company's trade.
In this book Tony Tollington exposes the inconsistencies with the valuation of brands. He looks at new approaches to the definition of brands and other intangibles as assets that allows them to be separated and valued in their own right, independently from the physical business of the company itself.
This book demonstrates practical ways forward to achieve realistic valuation of such assets within the current age.

Spis treści

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.

O autorze

Tony Tollington is a qualified accountant who lectures in accounting at Middlesex University.