Food, drinks and the media: Accounting for goodwill and intangible assets

被引：0
|
作者：
Roger Hussey
Audra Ong
机构：
[1] Bristol Business School,
来源：
Journal of Brand Management | 1997年 / 4卷 / 4期
关键词：
D O I：
10.1057/bm.1997.3
中图分类号：
学科分类号：
摘要：
This paper discusses the most recent proposals for accounting for goodwill and intangible assets contained in the Financial Reporting Exposure Draft issued by the Accounting Standards Board in June 1996. The background to and the development of the proposals are examined. A content analysis of the reports and accounts of 45 companies in the food, drinks and media industries has been conducted and is used to describe present practices. The potential impact of the new proposals on these practices is discussed and areas identified where companies should review their accounting policies.
引用
收藏
页码：239 / 247
页数：8
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