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Title: Differentiating brand assets from goodwill assets: the artefact based approach to the accounting recognition of marketing related assets
Authors: El-Tawy, N
Tollington, T
Keywords: Intangible assets;Assets;Artefacts
Issue Date: 2008
Citation: Canadian Academic Accounting Association (CAAA) Annual Conference, Winnipeg, Canada, 29-30 May 2008
Abstract: The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological focus is upon revisions to the definition of an asset. The criteria presented in this paper break free from this narrow definitional perspective to offer an alternative view based on the recognition of artefacts and the related notion of separability. The transactions-based initial asset recognition trigger is inappropriate for the recognition of non-transactions-based intangible assets, which we instead address here through the medium of artefact-based asset recognition criteria. As primacy now appears to be given to balance sheet values and to the notion of recording comprehensive income, it may now be time to consider a broader artefact basis for the accounting recognition of assets.
Description: This article was submitted to and presented at the Canadian Academic Accounting Association (CAAA) Annual Conference.
Appears in Collections:Business and Management
Brunel Business School Research Papers

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