search query: @author Pizzey, A. / total: 7
reference: 1 / 7
« previous | next »
| Author: | Pizzey, A. |
| Title: | Accounting for goodwill and brands |
| Journal: | Management Accounting (London)
1991 : SEP, VOL. 69:8, p. 22-23, 26 |
| Index terms: | GOODWILL ACCOUNTING BRANDS ACCOUNTING PRINCIPLES |
| Language: | eng |
| Abstract: | Analysis of goodwill and brands, linked with an appropriate method of amortisation and consistent accounting treatment. Disagreement on accounting for goodwill. The standard. Writing off goodwill against a share premium account. Immediate write-off versus amortisation. A suggested treatment consistent with nature of goodwill. Brand accounting. Brand values. Example of Cadbury-Schweppes. The standard setters. The nature of brands and appropriate accounting treatment. |
« previous | next »
SCIMA