Seetharaman, A.; Azlan Bin Mohd Nadzir, Zainal; Gunalan, S. - In: Journal of Product & Brand Management 10 (2001) 4, pp. 243-256
Recognizing brands on the company’s financial statement as an identifiable intangible asset is a relatively recent development in financial reporting, which only became a focus of attention in the late 1980s. Accounting bodies throughout the world have appeared uncertain as to how to treat the...