Inhaltsangabe:Abstract: In der heutigen Wirtschaft werden Unternehmenswert und Wachstum hauptsächlich durch immaterielle Vermögensgüter erzeugt. Marken spielen eine besonders wichtige Rolle in diesem Zusammenhang. Ziel dieser Arbeit war es aufzuzeigen wie speziell Marken und Markennamen in Bilanzen und Jahresabschlüssen behandelt werden. Die Besonderheiten der Rechnungslegung für Marken, die Probleme der Bewertung und die Möglichkeiten welche durch die Aufnahme in die Bilanz entstehen, werden sowohl nach US-GAAP als auch nach IAS betrachtet. Die Abhandlung ist aufgrund ihrer internationalen Aktualität auf Englisch verfasst, aber auch für den deutschsprachigen Leser sehr gut verständlich. In today s economy wealth and growth are mainly driven by intangible assets. In a knowledge-based economy the success of an enterprise is driven by intangible factors, while control over physical resources becomes progressively unimportant. In most successful companies, brands and other intangible assets outperform physical assets by a notable margin. Brands, the most valuable and sustainable corporate assets, and trademarks play an especially important role. This paper aims to show how to account for brand names in financial statements according to US-GAAP and IAS. The objectives of this paper are to present and discuss the disclosure of brands as intangible assets, in the balance sheet according to US-GAAP and IAS. Therefore, the recognition criteria of both accounting regulations will be examined. The initial and subsequent measurement techniques will be discussed, and problems in this field will be exposed and criticized. The paper also aims to show criticisms of the current regulations and to discuss possible future developments. New ideas and solutions for the problems arising with the disclosure and measurement of intangible assets and brands will be presented and discussed in Chapter four. Chapter five will include a summary of the findings and a critical statement about the problems discussed in this paper. Inhaltsverzeichnis:Table of Contents: Table of contentsII AbbreviationsIII 1.Introduction5 1.1Presentation of a problem5 1.2Objectives6 1.3Order of events7 1.4Literature7 2.Task and requirements of accounting for brands7 3.Disclosure of brands9 3.1Useful Terms9 3.1.1Definition of brands9 3.1.2Definition of assets11 3.1.3Definition of intangible assets13 3.1.3.1US-GAAP13 3.1.3.2IAS13 3.1.4Further explanation of useful [...]

Inhaltsangabe:Abstract: In today s highly competitive business environment, companies have recognised the increasing importance of brands as one of their most important assets. However, now the discussion is how to measure the value of such an important asset and what makes this valuation important. The purpose of this thesis is the critical comparison between two well-known brand valuation methods in order to choose the one that reflects the monetary value of a brand best possible. For this purpose, the methods are first analysed in relation to their compliance with the requirements for brand valuation methods. Secondly, the extent to which the methods can be applied for the different valuation purposes is also analysed. The two selected methods are the Interbrand model (from Interbrand Zintzmeyer & Lux) and the Brand Equity Evaluator model (from BBDO Consulting). Inhaltsverzeichnis:Table of Contents: List of AbbreviationsIV List of FiguresV List of TablesVI 1.Introduction1 1.1Background1 1.2Purpose and Structure of the Thesis3 2.Foundation of Brand Valuation6 2.1Importance and Definition of Brand6 2.1.1Importance of Brand6 2.1.2Brand Definition8 2.1.3Brands as Intangible Assets and Generators of Value11 2.2Definition of Brand Value14 2.2.1Financial Approach15 2.2.2Behavioural Approach17 2.2.3Combined financial/behavioural Approach19 3.Selection of the Comparison Criteria for Brand Valuation Methods21 3.1Requirements for Brand Valuation Methods22 3.1.1Methodical Requirements22 3.1.2Covering Content Requirements23 3.1.3Relevance of Result Requirements24 3.2Scopes of Application of Brand Valuation26 3.2.1Internal Scope of Application27 3.2.2External Scope of Application30 4.Methods for Assessing the Brand Value37 4.1Classification of the Methods38 4.1.1Financial-oriented Methods39 4.1.2Behavioural-oriented Methods41 4.1.3Combined financial/behavioural Methods42 4.2Theoretical and Methodological Description of the Methods43 4.2.1Interbrand Brand Value Approach (from Interbrand Zintzmeyer & Lux)43 4.2.1.1Theoretical Foundation44 4.2.1.2Methodological Description46 4.2.2Brand Equity Evaluator Approach (from BBDO)51 4.2.2.1Theoretical Foundation52 4.2.2.2Methodological Description54 5.Critical Comparison of the Interbrand Model and the Brand Equity Evaluator Model59 5.1Contrast of the Theory and Methodology of the Valuation Models59 5.2Compliance with the Requirements for Brand Valuation Methods62 5.2.1Interbrand [...]

This textbook provides a theoretically based and comprehensive overview of the identity-based brand management. The focus is on the design of brand identity as the internal side of a brand and the resulting external brand image amongst buyers and other external audiences. The authors show that the concept of identity-based brand management has proven to be the most efficient management model to make brands a success. Numerous illustrative practicable examples demonstrate its applicability. The content - Foundation of identity-based brand management - The concept of identity-based brand management - Strategic brand management - Operational brand management - Identity-based brand controlling - Identity-based trademark protection - International identity-based brand management

Jest to pierwsza z trzech monografii poświęconych unikaniu opodatkowania w krajach Europy Środkowej i Wschodniej, finansowana w ramach projektu z Międzynarodowego Funduszu Wyszehradzkiego. Autorami rozdziałów są naukowcy w Polski, Czech, Serbii i Portugalii. Prezentowane w niej zagadnienia obejmują unikanie opodatkowania z perspektywy podstawowego systemu informacyjnego spółek – systemu rachunkowości. W książce mówiono wartości niematerialne i prawne oraz rzeczowe aktywa trwałe w kontekście unikania opodatkowania, a także poruszono zagadnienie raportowania finansowego w kontekście ustalania efektywnej stopy opodatkowania

In the new economy where value drivers are shifting from tangible to intangibles resources, brands are the most familiar asset. They are well known by consumers, perceived as a critical component of enterprise value and often motivate large mergers and acquisitions. Yet, brands are a complex intangible asset, and their valuation is a difficult task requiring a variety of expertise: legal, economic, financial, sector-specific and marketing. Using rigorous methodologies, an analysis of the world of the new economy and an inquiry into the limits of modern valuation technics, this book offers empirical and theoretical background to the key issue of brand valuation. It provides answers to the many questions that arise when attempting to value a brand: How to understand the origin of brand value? How to assess its value objectively? Why valuations of some brands by consulting firms differ so widely? How to understand that some brands are valued millions of euros when the companies that own them are losing money? Brand Valuation explains the economics and finance factors explaining the value and volatility of brands and presents the most commonly used methodologies to value brands such as the cost methods, the excess earnings approach, the relief-from-royalty method or the excess revenue approach. The methodologies covered are illustrated with numerous examples allowing the reader to grasp the advantages and limits of each valuation techniques. The book presents the relevant context of brand valuation including the applicable existing accounting and valuation standards and also discusses the models developed by consulting firms.

Now firmly established as "the" leading text in the field, "Comparative International Accounting" takes a comprehensive look at the international dimensions of financial accounting and reporting. The book, which includes contributions from a diverse group of international practitioners and academics, has been carefully shaped into a coherent whole. This ninth edition has been extensively rewritten and fully updated to incorporate the latest developments in the field, especially the adoption of international standards in many countries. Features Broad overviews supported by detailed information on real countries and companies; Across-the-board comparisons of major topics; Examination of the requirements of International Financial Reporting Standards and of US GAAP; Studies of accounting in Japan and China. New to this edition Six brand new chapters have been added, including chapters on the regulation of accounting and the politics of standard setting; Separate consideration of group accounting by listed companies and of individual company accounting under domestic rules; More coverage of the impact of accounting differences on capital markets and on analysis; Instructors' resources include an expanded Suggested Answers section in the back of the book. Also, in addition to an Instructor's Manual, unique PowerPoints for each chapter are now available online as well as links to real financial statements. "Comparative International Accounting" is ideal for students at both undergraduate and postgraduate levels taking courses in comparative and international accounting. Christopher Nobes is PricewaterhouseCoopers Professor of Accounting at the University of Reading, UK. From 1993 to 2001 he was a representative on the board of the International Accounting Standards Committee. Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal "Accounting and Business Research." Both authors have received the American Accounting Association's award of 'outstanding international accounting educator'. Additional student support at www.pearsoned.co.uk/nobes