Brand Valuation from the Balance Sheet Law Perspective
Available Online December 2016.
- https://doi.org/10.2991/icaat-16.2016.39How to use a DOI?
- Accounting, brand valuation, balance sheet recognition
- 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.
- 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 PB - Atlantis Press SP - 388 EP - 398 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 -