Accounting treatment of brand as an intangible asset of enterprises
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 asse...
| Published in: | Ekonomski Pogledi |
|---|---|
| Main Authors: | , |
| Format: | Article |
| Language: | English |
| Published: |
University of Pristina in Kosovska Mitrovica, Faculty of Economics
2019-01-01
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| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2019/1450-79511902065S.pdf |
| _version_ | 1850406597744918528 |
|---|---|
| author | Stevanović Tatjana Rastić Amer |
| author_facet | Stevanović Tatjana Rastić Amer |
| author_sort | Stevanović Tatjana |
| collection | DOAJ |
| container_title | Ekonomski Pogledi |
| description | 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. |
| format | Article |
| id | doaj-art-448c394e5538402bbfd29d80e8ca7bdf |
| institution | Directory of Open Access Journals |
| issn | 1450-7951 2334-7570 |
| language | English |
| publishDate | 2019-01-01 |
| publisher | University of Pristina in Kosovska Mitrovica, Faculty of Economics |
| record_format | Article |
| spelling | doaj-art-448c394e5538402bbfd29d80e8ca7bdf2025-08-19T22:48:12ZengUniversity of Pristina in Kosovska Mitrovica, Faculty of EconomicsEkonomski Pogledi1450-79512334-75702019-01-01212657810.5937/EkoPog1902065S1450-79511902065SAccounting treatment of brand as an intangible asset of enterprisesStevanović Tatjana0https://orcid.org/0000-0003-1270-7129Rastić Amer1University of Niš, Faculty of Economics, SerbiaHigh Business School, Kruševac, SerbiaThe 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.https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2019/1450-79511902065S.pdfbrandintangible assetsaccounting treatment |
| spellingShingle | Stevanović Tatjana Rastić Amer Accounting treatment of brand as an intangible asset of enterprises brand intangible assets accounting treatment |
| title | Accounting treatment of brand as an intangible asset of enterprises |
| title_full | Accounting treatment of brand as an intangible asset of enterprises |
| title_fullStr | Accounting treatment of brand as an intangible asset of enterprises |
| title_full_unstemmed | Accounting treatment of brand as an intangible asset of enterprises |
| title_short | Accounting treatment of brand as an intangible asset of enterprises |
| title_sort | accounting treatment of brand as an intangible asset of enterprises |
| topic | brand intangible assets accounting treatment |
| url | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2019/1450-79511902065S.pdf |
| work_keys_str_mv | AT stevanovictatjana accountingtreatmentofbrandasanintangibleassetofenterprises AT rasticamer accountingtreatmentofbrandasanintangibleassetofenterprises |