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Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets

Author

Listed:
  • Cristina NICOLAESCU

    ("Aurel Vlaicu" University of Arad)

  • Monica VERESS

    ("Aurel Vlaicu" University of Arad)

Abstract

Changes in accounting standards for intangibles assets have been an important source of academic research. Numerous studies have focused on how different standards are integrated in various countries. This article focuses on how the accounting recognition of intangible assets is regulated in Romania, specifically by Order of the Minister of Public Finance No. 1802/2014 for the approval of Accounting regulations regarding the individual annual financial statements and consolidated annual financial statements, subsequently amended and supplemented. Since intangible assets are many and varied, this article aims to present only the accounting treatment of marks/brands. For this purpose, it will present both theoretical aspects related to the topic, namely the definition of the terms brand and mark, their accounting treatment according to international and national standards, as well as practical, concrete aspects, through case studies.

Suggested Citation

  • Cristina NICOLAESCU & Monica VERESS, 2024. "Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(9), pages 2-10, September.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:9:p:2-10
    DOI: 10.37945/cbr.2024.09.01
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    More about this item

    Keywords

    intangible assets; mark; brand; accounting;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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