To read this content please select one of the options below:

The brand accounting side‐show

Tony Tollington (Senior Lecturer at Middlesex University Business School, The Burroughs, London, UK)

Journal of Product & Brand Management

ISSN: 1061-0421

Article publication date: 1 June 1999

3952

Abstract

Examines the various brand asset recognition methods used by the accounting profession, within their existing rules, to highlight, first, the restrictive nature of a brand asset’s current attachment to purchased goodwill and, second, the restrictive requirement for brand asset recognition to be derived solely from a “transaction or event”. Then examines the latest rule change, FRS10, to assess whether the recognition of brand assets is likely to remain restrictive in the future. It concurs with Murphy’s view that brand asset recognition on the balance still continues to be an accounting exercise which is “fudged”.

Keywords

Citation

Tollington, T. (1999), "The brand accounting side‐show", Journal of Product & Brand Management, Vol. 8 No. 3, pp. 204-218. https://doi.org/10.1108/10610429910272484

Publisher

:

MCB UP Ltd

Copyright © 1999, MCB UP Limited

Related articles