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SUMMARY OF CONCLUSIONS
THE ACCOUNTING BACKGROUND
BRANDS AS SEPARABLE ASSETS
3 other sections not shown
accounting information accounting practice accounting standard acquired brands acquisition advertising amortised analysts argued asset recognition auditability balance sheet basis book gearing book values brand accounting brand earnings brand equity brand extensions brand loyalty brand names brand valuation branded product capital market company's competitors conservatism consistency consumer current cost DCF valuation debate disclosed disclosure earnings multiple earnings valuation economic value established brand estimates evidence example existing expenditure factors financial reporting financial statements forecasts Furthermore future cash flows future profitability goodwill goodwill accounting historical cost home-grown brands industries intangible assets Interbrand investors involves issues Kit-Kat market capitalisation market efficiency market values MBAR name and trademark nature of brands Nestle P/E ratio premise of value realisable value reasonable certainty relevant replacement cost revaluations Rowntree Rowntree's Section share prices stock market subjective judgement successful brand tangible assets UK accounting unbranded validity valuation approach valuation methods valuation process valuers valuing brands write-off