000			04219cam a22004094a 4500
001			2002072071
003			AE-DuAU
005			20241127164642.0
008			050915s2002 enka b 001 0 eng
010			_a 2002072071
020			_a047084423X _c85.50
040			_aDLC _cDLC _dDLC
042			_apcc
050	0	0	_aHF5681.A8 _bT65 2002
090			_aHF 5681 .A8 T65 2002
100	1		_aTollington, Tony. _977846
245	1	0	_aBrand assets / _cTony Tollington.
260			_aChichester, West Sussex ; _aNew York : _bJohn Wiley & Sons, _cc2002.
300			_avi, 148 p. : _bill. ; _c28 cm.
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
504			_aIncludes bibliographical references (p. [137]-142) and index.
505	0		_aA more ordered approach -- Assets -- An alternative approach to the accounting definition of an asset -- Intellectual capital -- Intellectual property -- Intangible assets -- Cognitive assumptions behind the accounting recognition of assets -- The questionnaire survey -- Examples of the changing nature of an asset -- The need for a change to the definition of an asset -- Transactions or events and the role of separability -- Separability defined: two viewpoints -- The nature of separability: a brief review of two viewpoints -- The accounting preference for measurement separability -- The dominance of transaction-based measurement -- Valuations versus transactions/matching -- The separability initial recognition cycle -- The impact of FRS10 on the accounting recognition of intangible assets -- Longitudinal survey -- Intangible assets -- Purchased goodwill -- Brand assets -- Copyright -- Licences and concessions -- Patents -- Software and databases -- Development expenditure -- Exploration expenditure -- Findings from the longitudinal survey -- Brands -- Breaking the link between brand assets and purchased goodwill -- Brand accounting within the context of goodwill accounting -- Separating brand assets from purchased goodwill -- The definition and accounting recognition of brand assets -- The legal perspective -- Definition of a brand asset -- Revised recognition criteria -- Brand valuation methods and their weaknesses -- Subjectivity at every stage -- The Politics of Brand Assets -- A process of consultation, not consensus? -- ASB public hearings held 26-28 September 1995 -- The national and international scene: allowable accounting methods -- The nature of goodwill and intangible assets -- The linkage to the Statement of Principles: definition of an asset -- Consultation, not consensus? -- The linkage to the Statement of Principles -- The role of separability.
520			_aA major problem with failing to classify brands as assets is that they are often sold at figures well below their market value. Moreover, stock markets are increasingly recognising the importance of brands to business success. This book asks why brands and intangible assets are not being disclosed by the accounting profession. It is split into three sections, dealing in turn with assets, brands, and the politics of brand assets. The author pushes for the recognition of intangible assets on balance sheets and derives new solutions to the problem of how to do so. He discusses recent key episodes such as the Accounting Standard Board's public hearings into goodwill and intangible assets and the controversial responses to this document. Indeed, he exposes some truly revealing insights into the process of standard setting in respect of intangibles.
650		0	_aAssets (Accounting) _971877
650		0	_aGoodwill (Commerce) _xAccounting. _974717
650		0	_aBrand name products _xValuation. _977847
852			_9p85.50 _y05-28-2003
907			_a14606 _b08-12-10 _c08-06-10
942			_cBOOK _00
998			_aaudmc _b05-28-03 _cm _da _e- _feng _genk _h0
905			_aTony Tollington is a qualified accountant who lectures in accounting at Middlesex University
935			_aPO12107
945			_g0 _i100166 _j0 _laudmc _nCopy Type:01 - Books _o- _p314.21 _q- _r- _s- _t1 _u0 _v0 _w0 _x0 _yi10204003 _z08-06-10
999			_c14606 _d14606