Abstracts - faqs.org

Abstracts

Business

Search abstracts:
Abstracts » Business

Brand valuation in the balance

Article Abstract:

A report released by a team from the London Business School and commissioned by the Institute of Chartered Accountants in England and Wales' Research Board advises that companies should not be allowed to include brand value on their balance sheets. The report's authors agree that brands do have value, but they feel that there are currently too many uncertainties, risks, and subjective valuations involved in the inclusion of brands on balance sheets. The report is concerned that current brand valuation procedures lack proper separability and verifiability and that they will lower confidence in other accounting measures.

Author: Cooper, Malcolm
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1989
Research, Valuation, London Business School, Trademarks

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Cash flows or funds flows?

Article Abstract:

The Accounting Standards Committee (ASC) should examine the Australian and US accounting of funds flow statements when it revises the current Statement of Standard Accounting Practice 10 (SSAP 10). The ASC can learn several lessons from Australia and the US including: avoiding the terminology 'cash flow' unless both true cash and actual flows are really intended; and considering adoption of the AAS 12/ASRB 1004 direct method of reporting flows.

Author: Eggington, Don
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1989
Standards, Accounting and auditing, Cash flow, Fund accounting

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA



Subjects list: United Kingdom, Accounting, Great Britain
Similar abstracts:
  • Abstracts: Inflation, uncertainty, and investment. The valuation of cash flow forecasts: an empirical analysis. Inflation and asset returns in a monetary economy
  • Abstracts: Hiving down. Valuation of brands: the RHM approach
  • Abstracts: Stagnation or deflation: economic acid test. Interest rates: high enough for now?
  • Abstracts: Preserving a partnership when the general partner files for bankruptcy
  • Abstracts: Troubleshooters become agents of change. Stimulation or revolution?
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.
Some parts © 2023 Advameg, Inc.