Brand Valuation from the Balance Sheet Law Perspective

DOI

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.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Katarzyna Petelska
PY  - 2016/12
DA  - 2016/12
TI  - Brand Valuation from the Balance Sheet Law Perspective
BT  - Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SP  - 388
EP  - 398
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.39
DO  - 10.2991/icaat-16.2016.39
ID  - Petelska2016/12
ER  -