Brand assets /
Tollington, Tony.
Brand assets / Tony Tollington. - Chichester, West Sussex ; John Wiley & Sons, 2002. - vi, 148 p. : ill.
Includes bibliographical references and index.
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.
9780470844236
2002072071
Assets (Accounting)
Goodwill (Commerce)--Accounting.
Brand name products--Valuation.
HF5681.A8T65 2002
Brand assets / Tony Tollington. - Chichester, West Sussex ; John Wiley & Sons, 2002. - vi, 148 p. : ill.
Includes bibliographical references and index.
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.
9780470844236
2002072071
Assets (Accounting)
Goodwill (Commerce)--Accounting.
Brand name products--Valuation.
HF5681.A8T65 2002