haku: @indexterm Brands / yhteensä: 1643
viite: 150 / 1643
| Tekijä: | El-Tawy, N. Tollington, T. |
| Otsikko: | The recognition and measurement of brand assets: an exploration of the accounting/marketing interface |
| Lehti: | Journal of Marketing Management
2008 : VOL. 24:7-8, p. 711-731 |
| Asiasana: | assets brands intangible assets |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA