Brand Assets

Name: Brand Assets
Author: T Tollington

Gebonden Engels 2002 9780470844236

111,62

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Samenvatting

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.

Specificaties

ISBN13:9780470844236

Taal:Engels

Bindwijze:gebonden

Aantal pagina's:158

Uitgever:John Wiley & Sons

Hoofdrubriek:Financieel management, Financieel management

Serie:The Wiley Finance Series

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Inhoudsopgave

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.