Our client wishes to recognise the value of his Brand on his balance sheet. This is not a purchased brand or a brand with a ready valuation. He feels that he can obtain a third party valuation an
intangible assets
The accounting for fixed assets is, in many cases, a straightforward exercise, but it isn’t always so when it comes to the issue of intangible fixed assets and rec
2
Steve Collings outlines the fundamental principles of accounting for goodwill and intangible assets and assess the differences between current UK GAAP, IFRS and the proposed IFRS for SMEs.
2
