The Accounting and Valuation of Brands in the Context of European Integration: A Worrying Disparity (notice n° 144421)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01605cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112024021.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Walliser, Élisabeth |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Accounting and Valuation of Brands in the Context of European Integration: A Worrying Disparity |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1999.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 87 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | While European integration comes into a decisive phase, particularly on a financial level, one observes a worrying disparity between accounting and valuation methods of intangible assets, and more particularly, of brands. This disparity is observed on the level of doctrinal texts in force in the countries concerned as well as on the level of practices occuring in businesses. A comparative analysis of the institutional frameworks in three principal European countries (France, Germany. United Kingdom) and internationally, brings out important doctrinal differences concerning brand recognition; differences increased by the heterogeneity of valuation methods. A statistical study of 150 companies divided equally amongst three countries and five sectors of activity, as well as a qualitative study taken from 22 accounting and financial managers, allows testing of different hypotheses stemming from the institutional framework. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | recognition |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intangible |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | brand |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | valuation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | goodwill |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 5 | 2 | 1999-06-01 | p. 47-60 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1999-2-page-47?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1999-2-page-47?lang=en</a> |
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