BRAND VALUATION FROM THE BALANCE SHEET LAW PERSPECTIVE

被引：0

作者：

Petelska, Katarzyna ^{[1
]}

机构：

[1] Warsaw Sch Econ, Warsaw, Poland

来源：

PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING, AND TAXATION (ICAAT 2016) | 2016年 / 27卷

关键词：

accounting; brand valuation; balance sheet recognition;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Aim of the article is to discuss arguments for and against recognition of internally created brands in the company's financial statements. The author discusses definitions and functions of brand as well as valuation approaches in order to assess possibilities of reliable measurement of a brand's carrying value in the balance sheet. The article also presents results of review annual financial statements of companies listed on the Warsaw Stock Exchange and included in WIG 30 index. The review was conducted to find out if the companies disclose brands in their financial statements, and if so, how the brands were originated and how their value is determined.

引用

页码：388 / 398

页数：11

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