Accretive intangible assets: Bridging the GAAP with CPAs

James R. Gregory
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James R. Gregory: Tenet Partners, USA

Journal of Brand Strategy, 2018, vol. 7, issue 2, 173-182

Abstract: Internally grown intangible assets have risen significantly in stature and value in recent decades. Despite the undeniable growth, accountants and the standard setters who create the accounting rules refuse to recognise intangible assets on the balance sheet. These restrictions create a huge stumbling block for managers trying to run corporations for value creation. What makes certified public accountants (CPAs) so steadfast in their resistance to recognise or even provide guidance on how companies should manage the value of intangible assets? The first step towards understanding anything is to speak to the players involved — with that in mind, this survey attempts to bridge the generally accepted accounting principles (GAAP) with CPAs.

Keywords: intangible assets; brand equity; CPA; CFO; finance; marketing; budgeting; ROI; enterprise value; managing intangibles; measuring intangibles; valuation; book value; basis; brand valuation (search for similar items in EconPapers)
JEL-codes: M3 (search for similar items in EconPapers)
Date: 2018
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