Study On Accounting For Internally Generated Brand

With the coming of knowledge-based economy ages as well as the popularity of the purchase and incorporation of companies, more and more people realize that the brand is valuable intangible assets and the most precious treasure. Many scholars studied the accounting for brand and also obtained some results. However, Being constrained by the theoretical localization in traditional accountancy, the research focused on the purchased brand and a shortage of internally generated brand was obvious. So the study of internally generated brand has become the new field of accountancy research.According to normative analysis and positive analysis, the paper studies systemically on the recognition, measurement, recording and reporting of internally generated brand. Main research in thesis contents is as follows:Chapter 1 is a general introduction. In this section, the author reports the background of this research, the achievements at home and abroad, the methodology, then the main contents and the structure of the paper etc.Chapter 2 gives an overview of theoretical basis including that of assets, goodwill, accounting objective and efficient markets hypothesis.Chapter 3 concerns the basic definitions about internally generated brand.Chapters 4,5,6,7 are the key sectors of the paper. Chapter 4 analyzes the initial recognition of internally generated brand according to the four standards provided by FASB. Chapter 5 concerns the measurement of internally generated brand. The author thinks the fair value should be chosen as the measurement attributes of the internally generated brand. Chapter 6 is about the subsequence recognition and the remove recognition of internally generated brand. Chapter 7 concerns the recording and disclosure of internally generated brand information.Chapter 8 puts forward some advices to the foundation of our country' s internally...