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Author: Stefan Greite
Publisher: diplom.de
ISBN: 3832484590
Category : Business & Economics
Languages : de
Pages : 70
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Book Description
Inhaltsangabe:Abstract: In der heutigen Wirtschaft werden Unternehmenswert und Wachstum hauptsächlich durch immaterielle Vermögensgüter erzeugt. Marken spielen eine besonders wichtige Rolle in diesem Zusammenhang. Ziel dieser Arbeit war es aufzuzeigen wie speziell Marken und Markennamen in Bilanzen und Jahresabschlüssen behandelt werden. Die Besonderheiten der Rechnungslegung für Marken, die Probleme der Bewertung und die Möglichkeiten welche durch die Aufnahme in die Bilanz entstehen, werden sowohl nach US-GAAP als auch nach IAS betrachtet. Die Abhandlung ist aufgrund ihrer internationalen Aktualität auf Englisch verfasst, aber auch für den deutschsprachigen Leser sehr gut verständlich. In today s economy wealth and growth are mainly driven by intangible assets. In a knowledge-based economy the success of an enterprise is driven by intangible factors, while control over physical resources becomes progressively unimportant. In most successful companies, brands and other intangible assets outperform physical assets by a notable margin. Brands, the most valuable and sustainable corporate assets, and trademarks play an especially important role. This paper aims to show how to account for brand names in financial statements according to US-GAAP and IAS. The objectives of this paper are to present and discuss the disclosure of brands as intangible assets, in the balance sheet according to US-GAAP and IAS. Therefore, the recognition criteria of both accounting regulations will be examined. The initial and subsequent measurement techniques will be discussed, and problems in this field will be exposed and criticized. The paper also aims to show criticisms of the current regulations and to discuss possible future developments. New ideas and solutions for the problems arising with the disclosure and measurement of intangible assets and brands will be presented and discussed in Chapter four. Chapter five will include a summary of the findings and a critical statement about the problems discussed in this paper. Inhaltsverzeichnis:Table of Contents: Table of contentsII AbbreviationsIII 1.Introduction5 1.1Presentation of a problem5 1.2Objectives6 1.3Order of events7 1.4Literature7 2.Task and requirements of accounting for brands7 3.Disclosure of brands9 3.1Useful Terms9 3.1.1Definition of brands9 3.1.2Definition of assets11 3.1.3Definition of intangible assets13 3.1.3.1US-GAAP13 3.1.3.2IAS13 3.1.4Further explanation of useful [...]
Author: Stefan Greite
Publisher: diplom.de
ISBN: 3832484590
Category : Business & Economics
Languages : de
Pages : 70
Get Book Here
Book Description
Inhaltsangabe:Abstract: In der heutigen Wirtschaft werden Unternehmenswert und Wachstum hauptsächlich durch immaterielle Vermögensgüter erzeugt. Marken spielen eine besonders wichtige Rolle in diesem Zusammenhang. Ziel dieser Arbeit war es aufzuzeigen wie speziell Marken und Markennamen in Bilanzen und Jahresabschlüssen behandelt werden. Die Besonderheiten der Rechnungslegung für Marken, die Probleme der Bewertung und die Möglichkeiten welche durch die Aufnahme in die Bilanz entstehen, werden sowohl nach US-GAAP als auch nach IAS betrachtet. Die Abhandlung ist aufgrund ihrer internationalen Aktualität auf Englisch verfasst, aber auch für den deutschsprachigen Leser sehr gut verständlich. In today s economy wealth and growth are mainly driven by intangible assets. In a knowledge-based economy the success of an enterprise is driven by intangible factors, while control over physical resources becomes progressively unimportant. In most successful companies, brands and other intangible assets outperform physical assets by a notable margin. Brands, the most valuable and sustainable corporate assets, and trademarks play an especially important role. This paper aims to show how to account for brand names in financial statements according to US-GAAP and IAS. The objectives of this paper are to present and discuss the disclosure of brands as intangible assets, in the balance sheet according to US-GAAP and IAS. Therefore, the recognition criteria of both accounting regulations will be examined. The initial and subsequent measurement techniques will be discussed, and problems in this field will be exposed and criticized. The paper also aims to show criticisms of the current regulations and to discuss possible future developments. New ideas and solutions for the problems arising with the disclosure and measurement of intangible assets and brands will be presented and discussed in Chapter four. Chapter five will include a summary of the findings and a critical statement about the problems discussed in this paper. Inhaltsverzeichnis:Table of Contents: Table of contentsII AbbreviationsIII 1.Introduction5 1.1Presentation of a problem5 1.2Objectives6 1.3Order of events7 1.4Literature7 2.Task and requirements of accounting for brands7 3.Disclosure of brands9 3.1Useful Terms9 3.1.1Definition of brands9 3.1.2Definition of assets11 3.1.3Definition of intangible assets13 3.1.3.1US-GAAP13 3.1.3.2IAS13 3.1.4Further explanation of useful [...]
Author: Tatiana Soto J.
Publisher: diplom.de
ISBN: 3836608723
Category : Business & Economics
Languages : en
Pages : 109
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Book Description
Inhaltsangabe:Abstract: In today s highly competitive business environment, companies have recognised the increasing importance of brands as one of their most important assets. However, now the discussion is how to measure the value of such an important asset and what makes this valuation important. The purpose of this thesis is the critical comparison between two well-known brand valuation methods in order to choose the one that reflects the monetary value of a brand best possible. For this purpose, the methods are first analysed in relation to their compliance with the requirements for brand valuation methods. Secondly, the extent to which the methods can be applied for the different valuation purposes is also analysed. The two selected methods are the Interbrand model (from Interbrand Zintzmeyer & Lux) and the Brand Equity Evaluator model (from BBDO Consulting). Inhaltsverzeichnis:Table of Contents: List of AbbreviationsIV List of FiguresV List of TablesVI 1.Introduction1 1.1Background1 1.2Purpose and Structure of the Thesis3 2.Foundation of Brand Valuation6 2.1Importance and Definition of Brand6 2.1.1Importance of Brand6 2.1.2Brand Definition8 2.1.3Brands as Intangible Assets and Generators of Value11 2.2Definition of Brand Value14 2.2.1Financial Approach15 2.2.2Behavioural Approach17 2.2.3Combined financial/behavioural Approach19 3.Selection of the Comparison Criteria for Brand Valuation Methods21 3.1Requirements for Brand Valuation Methods22 3.1.1Methodical Requirements22 3.1.2Covering Content Requirements23 3.1.3Relevance of Result Requirements24 3.2Scopes of Application of Brand Valuation26 3.2.1Internal Scope of Application27 3.2.2External Scope of Application30 4.Methods for Assessing the Brand Value37 4.1Classification of the Methods38 4.1.1Financial-oriented Methods39 4.1.2Behavioural-oriented Methods41 4.1.3Combined financial/behavioural Methods42 4.2Theoretical and Methodological Description of the Methods43 4.2.1Interbrand Brand Value Approach (from Interbrand Zintzmeyer & Lux)43 4.2.1.1Theoretical Foundation44 4.2.1.2Methodological Description46 4.2.2Brand Equity Evaluator Approach (from BBDO)51 4.2.2.1Theoretical Foundation52 4.2.2.2Methodological Description54 5.Critical Comparison of the Interbrand Model and the Brand Equity Evaluator Model59 5.1Contrast of the Theory and Methodology of the Valuation Models59 5.2Compliance with the Requirements for Brand Valuation Methods62 5.2.1Interbrand [...]
Author: Christoph Burmann
Publisher: Springer
ISBN: 3658135611
Category : Business & Economics
Languages : en
Pages : 324
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Book Description
This textbook provides a theoretically based and comprehensive overview of the identity-based brand management. The focus is on the design of brand identity as the internal side of a brand and the resulting external brand image amongst buyers and other external audiences. The authors show that the concept of identity-based brand management has proven to be the most efficient management model to make brands a success. Numerous illustrative practicable examples demonstrate its applicability. The content - Foundation of identity-based brand management - The concept of identity-based brand management - Strategic brand management - Operational brand management - Identity-based brand controlling - Identity-based trademark protection - International identity-based brand management
Author: Piotr Luty
Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
ISBN: 8376959301
Category : Business & Economics
Languages : en
Pages : 95
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Book Description
Jest to pierwsza z trzech monografii poświęconych unikaniu opodatkowania w krajach Europy Środkowej i Wschodniej, finansowana w ramach projektu z Międzynarodowego Funduszu Wyszehradzkiego. Autorami rozdziałów są naukowcy w Polski, Czech, Serbii i Portugalii. Prezentowane w niej zagadnienia obejmują unikanie opodatkowania z perspektywy podstawowego systemu informacyjnego spółek – systemu rachunkowości. W książce mówiono wartości niematerialne i prawne oraz rzeczowe aktywa trwałe w kontekście unikania opodatkowania, a także poruszono zagadnienie raportowania finansowego w kontekście ustalania efektywnej stopy opodatkowania
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498870
Category : Business & Economics
Languages : en
Pages : 800
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Book Description
Updated for new accounting and auditing guidance issued, this valuable tool provides hundreds of high quality disclosure examples from carefully selected U.S. companies of different sizes, across industries such as banking, credit and insurance, communication services, and healthcare from such organizations as Scotts Miracle-Gro, Coca-Cola, Caterpillar, and BB&T. Illustrations of the most important, immediate, and challenging disclosures, such as derivatives and hedging, consolidations, and fair value measurement are provided. Hot topics include statement of cash flows, going concern, and business combinations and intangibles. This edition also provides clear, direct guidance to help you understand and comply with all significant reporting requirements and detailed indexes to help you quickly find exactly what you need.
Author: Wioleta Kucharska
Publisher: Taylor & Francis
ISBN: 1000848892
Category : Business & Economics
Languages : en
Pages : 126
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Book Description
This edited volume provides deep insight into theoretical and empirical evidence on how digital technologies and high-tech brands are interrelated. It traces the mutual links between these two phenomena, identifies the multidimensionality of interdependencies, and shows the reader how and why new technologies are the driving factors of creation and global dissemination of high-tech brands. In this context, it also refers to various types of economic and social networks that, on the one hand, are the products of digital technologies, while on the other enforce global visibility of high-tech brands. The book contributes to the present state of knowledge, offering the reader broad evidence on how digital technologies impact the process of high-tech brands' nascence and how their growing role and global exposure influence networked economies and societies. It sets out to deliver a bridge between brand management and economical approaches to understanding how digital technologies and high-tech brands are interrelated. This multidisciplinary approach creates a complex compilation of different views and perspectives that sheds new light on the high-tech brands' phenomena of being an input and output of technology-driven economies. Technology Brands in the Digital Economy is written for scholars and researchers from a wide variety of disciplines but especially for those addressing issues of brands and economic development and growth, social development, and the role of technological progress in broadly defined socio-economic progress. It will also be an invaluable source of knowledge for graduate and postgraduate students in a variety of areas such as economic and social development, information and technology, worldwide studies, social policy, and comparative economics.
Author: Luc Paugam
Publisher: Routledge
ISBN: 1317387899
Category : Business & Economics
Languages : en
Pages : 205
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Book Description
In the new economy where value drivers are shifting from tangible to intangibles resources, brands are the most familiar asset. They are well known by consumers, perceived as a critical component of enterprise value and often motivate large mergers and acquisitions. Yet, brands are a complex intangible asset, and their valuation is a difficult task requiring a variety of expertise: legal, economic, financial, sector-specific and marketing. Using rigorous methodologies, an analysis of the world of the new economy and an inquiry into the limits of modern valuation technics, this book offers empirical and theoretical background to the key issue of brand valuation. It provides answers to the many questions that arise when attempting to value a brand: How to understand the origin of brand value? How to assess its value objectively? Why valuations of some brands by consulting firms differ so widely? How to understand that some brands are valued millions of euros when the companies that own them are losing money? Brand Valuation explains the economics and finance factors explaining the value and volatility of brands and presents the most commonly used methodologies to value brands such as the cost methods, the excess earnings approach, the relief-from-royalty method or the excess revenue approach. The methodologies covered are illustrated with numerous examples allowing the reader to grasp the advantages and limits of each valuation techniques. The book presents the relevant context of brand valuation including the applicable existing accounting and valuation standards and also discusses the models developed by consulting firms.
Author: Ernst & Young
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 45
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Book Description
Author: Mitchell Franklin
Publisher:
ISBN: 9781680922912
Category :
Languages : en
Pages : 1056
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Book Description
The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author: Rita Clifton
Publisher: John Wiley & Sons
ISBN: 9781576603505
Category : Business & Economics
Languages : en
Pages : 322
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Book Description
With contributions from leading brand experts around the world, this valuable resource delineates the case for brands (financial value, social value, etc.) and looks at what makes certain brands great. It covers best practices in branding and also looks at the future of brands in the age of globalization. Although the balance sheet may not even put a value on it, a company’s brand or its portfolio of brands is its most valuable asset. For well-known companies it has been calculated that the brand can account for as much as 80 percent of their market value. This book argues that because of this and because of the power of not-for-profit brands like the Red Cross or Oxfam, all organisations should make the brand their central organising principle, guiding every decision and every action. As well as making the case for brands and examining the argument of the anti-globalisation movement that brands are bullies which do harm, this second edition of Brands and Branding provides an expert review of best practice in branding, covering everything from brand positioning to brand protection, visual and verbal identity and brand communications. Lastly, the third part of the book looks at trends in branding, branding in Asia, especially in China and India, brands in a digital world and the future for brands. Written by 19 experts in the field, Brands and Branding sets out to provide a better understanding of the role and importance of brands, as well as a wealth of insights into how one builds and sustains a successful brand.
