| 000 -LEADER | |
|---|---|
| fixed length control field | 04098cam a22003734a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 2002072071 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | DLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240430144024.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 050915s2002 enka b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2002072071 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 047084423X |
| Terms of availability | 85.50 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Transcribing agency | DLC |
| Modifying agency | DLC |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5681.A8 |
| Item number | T65 2002 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC) | |
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) | HF 5681 .A8 T65 2002 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Tollington, Tony. |
| 9 (RLIN) | 77846 |
| 245 10 - TITLE STATEMENT | |
| Title | Brand assets / |
| Statement of responsibility, etc | Tony Tollington. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Chichester, West Sussex ; |
| -- | New York : |
| Name of publisher, distributor, etc | John Wiley & Sons, |
| Date of publication, distribution, etc | c2002. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | vi, 148 p. : |
| Other physical details | ill. ; |
| Dimensions | 28 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references (p. [137]-142) and index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | A more ordered approach -- Assets -- An alternative approach to the accounting definition of an asset -- Intellectual capital -- Intellectual property -- Intangible assets -- Cognitive assumptions behind the accounting recognition of assets -- The questionnaire survey -- Examples of the changing nature of an asset -- The need for a change to the definition of an asset -- Transactions or events and the role of separability -- Separability defined: two viewpoints -- The nature of separability: a brief review of two viewpoints -- The accounting preference for measurement separability -- The dominance of transaction-based measurement -- Valuations versus transactions/matching -- The separability initial recognition cycle -- The impact of FRS10 on the accounting recognition of intangible assets -- Longitudinal survey -- Intangible assets -- Purchased goodwill -- Brand assets -- Copyright -- Licences and concessions -- Patents -- Software and databases -- Development expenditure -- Exploration expenditure -- Findings from the longitudinal survey -- Brands -- Breaking the link between brand assets and purchased goodwill -- Brand accounting within the context of goodwill accounting -- Separating brand assets from purchased goodwill -- The definition and accounting recognition of brand assets -- The legal perspective -- Definition of a brand asset -- Revised recognition criteria -- Brand valuation methods and their weaknesses -- Subjectivity at every stage -- The Politics of Brand Assets -- A process of consultation, not consensus? -- ASB public hearings held 26-28 September 1995 -- The national and international scene: allowable accounting methods -- The nature of goodwill and intangible assets -- The linkage to the Statement of Principles: definition of an asset -- Consultation, not consensus? -- The linkage to the Statement of Principles -- The role of separability. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | A major problem with failing to classify brands as assets is that they are often sold at figures well below their market value. Moreover, stock markets are increasingly recognising the importance of brands to business success. This book asks why brands and intangible assets are not being disclosed by the accounting profession. It is split into three sections, dealing in turn with assets, brands, and the politics of brand assets. The author pushes for the recognition of intangible assets on balance sheets and derives new solutions to the problem of how to do so. He discusses recent key episodes such as the Accounting Standard Board's public hearings into goodwill and intangible assets and the controversial responses to this document. Indeed, he exposes some truly revealing insights into the process of standard setting in respect of intangibles. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Assets (Accounting) |
| 9 (RLIN) | 71877 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Goodwill (Commerce) |
| General subdivision | Accounting. |
| 9 (RLIN) | 74717 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Brand name products |
| General subdivision | Valuation. |
| 9 (RLIN) | 77847 |
| 852 ## - LOCATION/CALL NUMBER | |
| -- | p85.50 |
| -- | 05-28-2003 |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) | |
| a | |
| b | 08-12-10 |
| c | 08-06-10 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Books |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | audmc |
| Operator's initials, OID (RLIN) | 05-28-03 |
| Cataloger's initials, CIN (RLIN) | m |
| First Date, FD (RLIN) | a |
| -- | - |
| -- | eng |
| -- | enk |
| -- | 0 |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) | |
| a | Tony Tollington is a qualified accountant who lectures in accounting at Middlesex University |
| 935 ## - | |
| -- | PO12107 |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) | |
| g | 0 |
| i | 100166 |
| j | 0 |
| l | audmc |
| n | Copy Type:01 - Books |
| o | - |
| p | 314.21 |
| q | - |
| r | - |
| s | - |
| t | 1 |
| u | 0 |
| v | 0 |
| w | 0 |
| x | 0 |
| y | i10204003 |
| z | 08-06-10 |
| Lost status | Source of classification or shelving scheme | Materials specified (bound volume or other part) | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Copy Type:01 - Books | American University in Dubai | American University in Dubai | Main Collection | 2010-08-06 | 314.21 | HF 5681 .A8 T65 2002 | 100166 | 2023-11-07 | 314.21 | 2015-07-25 | Books |