International Accounting

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

Eastview
eLIBRARY.RU
Biblioclub

Home

Journals

International Accounting

22(172) - 2011 June

The account and brand estimation as a component of the client capital of the company

Vol. 14, Iss. 22, JUNE 2011

Available online: 11 June 2011

Subject Heading: Account problems

JEL Classification:

Chajkovskaja L.A. the Doctor of Economics, the professor of chair of accounting and audit, the Russian economic university of G.V.Plehanova
chaik4@yandex.ru

Bystrova J.O. the post-graduate student of chair of accounting and audit, the Russian economic university of G.V.Plehanova
juliansh86@mail.ru

The brand as a component of the client capital is one of the main sources of achievement of competitive advantages of the company in modern economy. Efficiency of use of a brand depends on quality of its account and an estimation. Within the limits of given article the basic questions of the account and a brand estimation according to the international standards of the financial reporting (IFRS) are considered. The special attention is given to problems of the account and an estimation of the client capital, and also possible directions of perfection of registration system.

Keywords: a brand, the client capital, non-material actives, IFRS, competitive advantages, the brand account, a brand estimation, registration system

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4

April 2024