Brand Assets

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.

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

Okładka tylna:
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.