La mesure comptable des marques à l'heure de l'intégration européenne: une disparité préoccupante

Élisabeth Walliser

ACCRA, 1999, vol. 5, issue 2, 47-60

Abstract: While European integration comes into a decisive phase, particularly on a financial level, one observes a worrying disparity between accounting and valuation methods of intangible assets, and more particularly, of brands. This disparity is observed on the level of doctrinal texts in force in the countries concerned as well as on the level of practices occuring in businesses. A comparative analysis of the institutional frameworks in three principal European countries (France, Germany. United Kingdom) and internationally, brings out important doctrinal differences concerning brand recognition ; differences increased by the heterogeneity of valuation methods. A statistical study of 150 companies divided equally amongst three countries and five sectors of activity, as well as a qualitative study taken from 22 accounting and financial managers, allows testing of different hypotheses stemming from the institutional framework.

Keywords: brand; goodwill; valuation; intangible; recognition (search for similar items in EconPapers)
Date: 1999
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_052_0047 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-1999-2-page-47.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_052_0047

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().