A YBP Library Services Bestselling Professional Titles, the 3rd quarter 2002. Providing new approaches to the definition of brands and other intangibles as assets.
Table of Contents
Foreword by David Haigh
Introduction: A More Ordered Approach
PART ONE: ASSETS
An alternative approach to the accounting
definition of an asset
Cognitive assumptions behind the accounting
recognition of assets
Transactions or events and the role of
The impact of FRS10 on the accounting
recognition of intangible assets
PART TWO: BRANDS
Breaking the link between brand assets and
The definition and accounting recognition of
PART THREE: THE POLITICS OF BRAND ASSETS
The process of consultation, not consensus?
Consultation, not consensus?
List of Cases