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Brand assets /

Tollington, Tony.

Brand assets /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Brand assets /Tony Tollington.
作者:	Tollington, Tony.
出版者:	Chichester, West Sussex ;John Wiley & Sons,c2002.
面頁冊數:	vi, 148 p. :ill. ;26 cm.
標題:	Assets (Accounting).
電子資源:	http://www.loc.gov/catdir/toc/wiley023/2002072071.html
電子資源:	http://www.loc.gov/catdir/bios/wiley045/2002072071.html
電子資源:	http://www.loc.gov/catdir/description/wiley039/2002072071.html
ISBN:	047084423X :

Brand assets /
Tollington, Tony.

Brand assets /Tony Tollington. - Chichester, West Sussex ;John Wiley & Sons,c2002. - vi, 148 p. :ill. ;26 cm.

Includes bibliographical references (p. [137]-142) 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.

ISBN: 047084423X :NT$2700

LCCN: 2002072071Subjects--Topical Terms:

231118
Assets (Accounting).

LC Class. No.: HF5681.A8 / 2002

Dewey Class. No.: 657/.7

Brand assets /
LDR:03225pam 2200205 a 450 001 164454
008 090528s2002 enka b 001 0 eng
010 $a 2002072071
020 $a 047084423X : $c NT$2700
035 $a 00153509
040 $a DLC $c DLC $d DLC
050 $a HF5681.A8 $b 2002
082 0 0 $2 21 $a 657/.7
100 $a Tollington, Tony. $3 231123
245 1 0 $a Brand assets / $c Tony Tollington.
260 $a Chichester, West Sussex ; $a New York : $c c2002. $b John Wiley & Sons,
300 $a vi, 148 p. : $b ill. ; $c 26 cm.
504 $a Includes bibliographical references (p. [137]-142) and index.
505 8 $a 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 $a Assets (Accounting). $3 231118
650 $a Goodwill (Commerce) $x Accounting. $3 231124
650 $a Brand name products $x Valuation. $3 231125
856 4 1 $3 Table of contents $u http://www.loc.gov/catdir/toc/wiley023/2002072071.html $z http://www.loc.gov/catdir/toc/wiley023/2002072071.html
856 4 2 $3 Contributor biographical information $u http://www.loc.gov/catdir/bios/wiley045/2002072071.html $z http://www.loc.gov/catdir/bios/wiley045/2002072071.html
856 4 2 $3 Publisher description $u http://www.loc.gov/catdir/description/wiley039/2002072071.html $z http://www.loc.gov/catdir/description/wiley039/2002072071.html

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HF5681.A8 T651 2002

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http://www.loc.gov/catdir/toc/wiley023/2002072071.html
http://www.loc.gov/catdir/bios/wiley045/2002072071.html
http://www.loc.gov/catdir/description/wiley039/2002072071.html

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