brands


brands
Intangible assets, such as a product or company name, sign, symbol, design, or reputation, which if operated in combination will lead to greater benefits from the sales or service through brand differentiation. The accounting treatment for brands is closely linked to the controversy surrounding accounting for goodwill. Some companies, neither wishing to write off an amount representing goodwill immediately to their reserves nor to amortize it, have shown an amount for brands on their balance sheets. These amounts may remain on the balance sheet without amortization. Some companies have also chosen to place on their balance sheets internally created brands, as well as those acquired. Although there is general agreement that the existence of brands can have a beneficial impact on the earnings of a company, there is less agreement on the reliability of valuing brands in the balance sheet. In the UK this debate has been largely resolved by the introduction of Financial Reporting Standard 10, Goodwill and Intangible Assets. In the USA it has been standard practice to capitalize and amortize goodwill and all intangibles are treated in the same fashion; thus in the USA brands have not been an important accounting issue.

Accounting dictionary. 2014.

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  • Brands — ist der Familienname folgender Personen: Daniel Brands (* 1987), deutscher Tennisspieler Gunnar Brands (* 1956), deutscher Christlicher Archäologe Terry Brands (* 1968), US amerikanischer Ringer Thomas Brands (* 1968), US amerikanischer Ringer …   Deutsch Wikipedia

  • Brands — Cette page d’homonymie répertorie les différents sujets et articles partageant un même nom. Brands peut faire référence à : Johannes Josephus Brands (1748 1822), homme politique néerlandais Brands Hatch, circuit automobile britannique… …   Wikipédia en Français

  • Brands — Recorded in over fifty different spellings including Brand, Brands, Brandt, Braund, Brando, Brann, Braun, Bront, and many others, it is regarded as German, English and French. It usually derives from the male given name Brando, a short form of… …   Surnames reference

  • Brands — patronymische Bildung (starker Genitiv) zu Brand (1.) …   Wörterbuch der deutschen familiennamen

  • brands — brænd n. product manufactured by a company and given a specific name or mark, trademark; kind, type, variety; mark made by burning; mark of disgrace; hot iron used for branding v. mark with a branding iron; disgrace, condemn …   English contemporary dictionary

  • BRANDS — …   Useful english dictionary

  • Brands Hatch — Circuit Adresse: Brands Hatch Circuit Fawkham, Longfield, Kent DA3 8NG …   Deutsch Wikipedia

  • Brands Hatch — Saltar a navegación, búsqueda Brands Hatch Localización Kent, Inglaterra, Reino Unido Eventos F1, BTCC, WTCC, WSBK, DTM Longitud …   Wikipedia Español

  • Brands þáttr örva — ( The Tale of Brand the Generous ) is a very short þáttr which tells how king Haraldr Sigurðarson put Brandr Vermundarson s generosity to the test. It may have been written at the end of the 13th century [Boyer, Régis (trans.). Les Sagas… …   Wikipedia

  • Brands Hatch —   [ brændz hætʃ], Autorennstrecke in England, 30 km südöstlich von London; der Rundkurs ist 4,2 km lang und hat elf Kurven …   Universal-Lexikon