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Formulating an Accounting Standard for Brands in the Market for Excuses

Lookup NU author(s): Professor David McCollum-Oldroyd


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The article examines the formulation of standard accounting practice for brands from the perspective of the vested interests. Although brand accounting remains a minority practice, it is likely to become more prevalent in future, with the advent of a new accounting standard. The move towards brand accounting is explained in terms of the accommodation of the vested interests of managers in the fast moving consumer goods sector, professional brand valuers, the accounting firms that provide auditing and consultancy services to large companies, and the Accounting Standards Board itself.

Publication metadata

Author(s): Oldroyd D

Publication type: Article

Publication status: Published

Journal: Journal of Brand Management

Year: 1998

Volume: 5

Issue: 4

Pages: 263-271

ISSN (print): 1350-231X

ISSN (electronic): 1479-1803

Publisher: Palgrave Macmillan Ltd.


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