Protecting Australia’s brand assets and stakeholder interests

保护澳大利亚的品牌资产和利益相关者的利益

• 批准号: DP140100752
• 负责人: Prof Baljit Sidhu
• 金额: $ 14.53万
• 依托单位: The University of New South Wales
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2014
• 资助国家: 澳大利亚
• 起止时间: 2014-02-01 至 2019-12-31
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP140100752
• 关键词: Protecting; Australia; brand; assets; stakeholder

International accounting standards have recently been harmonised to allow firms to recognise the value of purchased brands on their balance sheets, subject to an annual test to verify that value has not been impaired. There are no widely accepted methodologies with which to undertake such tests, despite the requirement for the balance sheet to provide a true and fair view of financial position. This research will develop three approaches to calibrate brand impairment and draw lessons from applying them over a three year period. The outputs are twofold: first, a suite of detailed methods for accountants, auditors and financial analysts to measure and diagnose brand value; second, several key indicators that can be used to monitor signs of brand impairment.

国际会计准则最近得到了协调，允许企业在其资产负债表上确认所收购品牌的价值，但需要进行年度测试，以验证价值没有受损。尽管要求资产负债表真实而公允地反映财务状况，但没有广泛接受的方法来进行这种测试。本研究将开发三种方法来校准品牌减值，并从三年的应用中吸取经验教训。产出是双重的：首先，一套详细的方法，会计师，审计师和财务分析师来衡量和诊断品牌价值;第二，几个关键指标，可用于监测品牌减值的迹象。