Accounting for brands

How, if at all, should a company account for the value of brand names that it owns? Should all brands by a company be brought onto the balance sheet, or only the brands that it has acquired? Alternatively, should information about brands be set out in the notes to the accounts?

Published:
1 January 1989
Researchers:
Les G Campbell
ISBN:
1-871250-06-4

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Topics

  • Corporate and financial reporting
  • Research

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