000			01605cam a2200217 4500500
005			20250112024021.0
041			_afre
042			_adc
100	1	0	_aWalliser, Élisabeth _eauthor
245	0	0	_aThe Accounting and Valuation of Brands in the Context of European Integration: A Worrying Disparity
260			_c1999.
500			_a87
520			_aWhile 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			_arecognition
690			_aintangible
690			_abrand
690			_avaluation
690			_agoodwill
786	0		_nAccounting Auditing Control | Volume 5 | 2 | 1999-06-01 | p. 47-60 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-1999-2-page-47?lang=en
999			_c144421 _d144421