Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

Brand Valuation from the Balance Sheet Law Perspective

Authors
Katarzyna Petelska
Corresponding Author
Katarzyna Petelska
Available Online December 2016.
DOI
https://doi.org/10.2991/icaat-16.2016.39How to use a DOI?
Keywords
Accounting, brand valuation, balance sheet recognition
Abstract
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.
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This is an open access article distributed under the CC BY-NC license.

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Proceedings
5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
Part of series
Advances in Economics, Business and Management Research
Publication Date
December 2016
ISBN
978-94-6252-261-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaat-16.2016.39How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Katarzyna Petelska
PY  - 2016/12
DA  - 2016/12
TI  - Brand Valuation from the Balance Sheet Law Perspective
BT  - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.39
DO  - https://doi.org/10.2991/icaat-16.2016.39
ID  - Petelska2016/12
ER  -