Naslov (eng)

Accounting treatment of brand as an intangible asset of enterprises

Autor

Stevanović, Tatjana
Rastić, Amer

Opis (eng)

Abstract: The modern economy is qualified as an economy dominated by knowledge, creativity, high technology, or intangible assets. Intangible assets are a key determinant in the creation of value and cash flows of an enterprise. The brand plays a significant role in positioning the company, as intangible assets that have not yet been adequately formalized in financial accounting. A brand is a composite of intangible items such as copyright, patents, customer relationships, know-how, quality, company image. Accounting treatment for brand as an intangible asset is an attractive field of study, where the interests of contemporary researchers gravitate towards finding an adequate accounting treatment model. Accordingly, the main objective of this paper is to consider the accounting treatment of a brand as an intangible asset.

Jezik

engleski

Datum

2019

Licenca

© All rights reserved

Predmet

Keywords: brand, intangible assets, accounting treatment.

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