search query: @indexterm intangible assets / total: 68
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| Author: | El-Tawy, N. Tollington, T. |
| Title: | The recognition and measurement of brand assets: an exploration of the accounting/marketing interface |
| Journal: | Journal of Marketing Management
2008 : VOL. 24:7-8, p. 711-731 |
| Index terms: | assets brands intangible assets |
| Language: | eng |
| Abstract: | This article explores the nature of a trademark brand "asset" currently excluded fros disclosure in the accounting domain but included in the marketing domain usually as a consistent part of brand equity. That exclusion is based on the "uniqueness" of a brand and an inability to separate brand assets from the other assets of a business. However, it is shown that is is actually "additivity", or the lack thereof, which is the principle reason for the exclusion of brand assets from financial statements. |
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