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Bibframe Work

Title
Brand assets Brand assets
Type
Text
Subject
Assets (Accounting)
Goodwill (Commerce)--Accounting.
Brand name products--Valuation.
Language
English
Illustrative Content
illustrations
Classification
LCC: HF5681.A8 T65 2002 (Source: dlc)
DDC: 657/.7 full (Assigner: dlc)
Identified By
Lccn: 2002072071
Table Of Contents
Machine generated contents note: Foreword by David Haigh vii
Acknowledgements ix
1 Introduction 1
A more ordered approach 4
Part One Assets 7
2 An alternative approach to the accounting definition of an asset 9
Intellectual capital 9
Intellectual property 11
Intangible assets 13
Summary 15
3 Cognitive assumptions behind the accounting
recognition of assets 17
The questionnaire survey 17
Examples of the changing nature of an asset 27
The need for a change to the definition of an asset 29
4 Transactions or events and the role of separability 31
Separability defined: two viewpoints 32
The nature of separability: a brief review of two viewpoints 35
The accounting preference for measurement
separability 36
The dominance of transaction-based measurement 38
Valuations versus transactions/matching 41
The separability initial recognition cycle 46
Summary 49
5 The impact of FRS10 on the accounting recognition of intangible assets 51
Longitudinal survey 53
Intangible assets 55
Purchased goodwill 56
Brand assets 60
Copyright 63
Licences and concessions 66
Patents 66
Software and databases 67
Development expenditure 67
Exploration expenditure 69
Findings from the longitudinal survey 69
Part Two Brands 73
6 Breaking the link between brand assets and purchased goodwill 75
Brand accounting within the context of goodwill accounting 78
Separating brand assets from purchased goodwill 81
7 The definition and accounting recognition
of brand assets 89
The legal perspective 91
Definition of a brand asset 95
Revised recognition criteria 96
Brand valuation methods and their weaknesses 98
Subjectivity at every stage 99
Part Three The Politics of Brand Assets 101
8 A process of consultation, not consensus? 103
ASB public hearings held 26-28 September 1995 104
The national and international scene: allowable accounting methods 104
The nature of goodwill and intangible assets 106
The linkage to the Statement of Principles: definition of an asset 114
9 Consultation, not consensus? 119
The linkage to the Statement of Principles 119
The role of separability 130.
Authorized Access Point
Tollington, Tony. Brand assets