TITLE

Brands on the Balance Sheet

AUTHOR(S)
Farquhar, Peter H.; Han, Julia Y.; Ijiri, Yuji
PUB. DATE
January 1992
SOURCE
Marketing Management;Winter1992, Vol. 1 Issue 1, p16
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The brand valuation debate continues to stir the international business community. While many European firms are refining brand valuation methods to improve their financial strength and long-term decision making, American companies are only beginning to recognize and measure the value of their brands. Restrictive accounting rules seem to hobble U.S. companies inputting brand values on the balance sheet. But a closer look finds that brand valuation already fits the spirit, if not the letter, of current U.S. accounting rules. Accepted measurement standards are all that business needs for brand valuations to become common practice.
ACCESSION #
9712230003

 

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