| 000 -LEADER |
|---|
| fixed length control field |
03446cam a22003254a 4500 |
| 001 - CONTROL NUMBER |
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| control field |
12787011 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20140116120824.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
020523s2002 enka b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2002072071 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780470844236 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| Modifying agency |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5681.A8T65 2002 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Tollington, Tony. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Brand assets / |
| Statement of responsibility, etc |
Tony Tollington. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Chichester, West Sussex ; |
| Name of publisher, distributor, etc |
John Wiley & Sons, |
| Date of publication, distribution, etc |
2002. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
vi, 148 p. : |
| Other physical details |
ill. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 8# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Assets (Accounting) |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Goodwill (Commerce) |
| General subdivision |
Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Brand name products |
| General subdivision |
Valuation. |
| 856 42 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Contributor biographical information |
| Uniform Resource Identifier |
<a href="http://www.loc.gov/catdir/bios/wiley045/2002072071.html">http://www.loc.gov/catdir/bios/wiley045/2002072071.html</a> |
| 856 42 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Publisher description |
| Uniform Resource Identifier |
<a href="http://www.loc.gov/catdir/description/wiley039/2002072071.html">http://www.loc.gov/catdir/description/wiley039/2002072071.html</a> |
| 856 41 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Table of contents |
| Uniform Resource Identifier |
<a href="http://www.loc.gov/catdir/toc/wiley023/2002072071.html">http://www.loc.gov/catdir/toc/wiley023/2002072071.html</a> |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ocip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Book |
