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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 6, Number 2, Year 2018| BRAND POLICY AND ACCOUNTING ADVICES IN NATIONAL AND INTERNATIONAL LEGISLATION | 
Download | | Author(s): Cristina Gabriela Cosmulese | | DOI: 10.4316/EJAFB.2018.624 | | Abstract: The brand represents the key element for a company's development, because it helps maintaining a long-term relationship between the consumer and the producer. The assessment of a brand implies some disadvantages and this leads to an ample research of the European and National Legislation in order to clarify the application context of the brand policy. The advantage of discovering a new brand's assessment method will influence the consumers' attraction, the products' modernization and eventually maximizing profits with low costs. In this way, the next step after the legislation's evaluation is to establish that the application of the brand policy will motivate the companies to extend the products' distribution area on the local, national or even international plan. | | Keywords: Brand Policy, Accounting Treatment, IAS 38, OMFP 1802/2014 | References:
Books
1. Bogdan, A. (2010). Brandingul De Frontul De Est, Brandient, Bucharest.
2. Fernandez, P. (2002). Valuation Methods And Shareholder Value Creation, Academic Press, Amsterdam.
3. Fioroni, M., Titterton, G. (2009). Brand Storming: Managing Brands In The Era Of Complexity, Palgrave Macmillan, New York.
4. IFRS. (2015). IAS 38- Intangible Assets, Part A, CECCAR, Bucharest.
5. Lindemann, J. (2004). Brands And Branding, The Economist Books, New York.
6. Tybout, A., M. & Calkins, T. (2005). Kellogg On Branding The Marketing Faculty Of The Kellogg School Of Management, John Wiley&Sons, New Jersey.
Article From Journals
7. Bužinskien?, R., (2017). Determination Of The Value Of Intangible Assets In The. Companies Of Lithuania, Economics And Culture, Volume 14, Issue (2), Pp. 55–68.
8. Cosmulese, C.G., Grosu, V. & Hlaciuc, E. (2017). Intangible Assets With A High Degree Of Difficulty In Estimating Their Value, Ecoforum Journal, 6, 3(13), Retrieved February 25, 2018 From Http://www.ecoforumjournal.ro/index.php/eco/article/view/738/446.
9. Dobre, A. (2013). Intangible Assets As A Source Of Competitiveness In The Postcrisiseconomy. The Role Of Brand, Theoretical And Applied Economics, XX, 12(589), 127138.
10. Keller, L. K. & Lehmann, D. (2006). Brand And Branding: Research Findings And Future Priorites, Marketing Science, 25(6), 740-759.
11. Otonkue, A. O., Edu, B. E. & Ezak, E. (2010). Accounting For Brands: Contemporary Issues And Alternative Options. IUP Journal Of Brand Management, 7(1/2), 105-115.
12. Salameh, A. & Bashir, H. (2013). Intangible Assets And Stock Price Of Jordanian Companies: An Empirical Analysis. European Journal Of Business And Social Sciences, 2(9), 153-165.
13. Tollington, T. (1998). Separating The Brand Asset From The Goodwill Asset, Journal Of Product And Brand Management, 7(4), 291-304;
Article From Conference Volume
14. Cosmulese, C.G., Alexandru, C.D. (2017, December 15). Accounting Policies Specific To Intangible Assets, Paradigme Financiar-Contabile în Viziunea Tinerilor Cercet?tori, Chisinau, 220-227.
15. Mate?, D., Cosmulese, C.G. & Anisie, L. (2016, April 1). Abord?ri ?i Metode De Evaluare A Activelor Intangibile, Paradigma Contabilit??ii ?i Auditului: Realit??i Na?ionale, Tendin?e Regionale ?i Internationale, Chisinau, 59-71, Retrieved June 5, 2018 From Http://ase.md/files/catedre/cae/conf/conf_aprilie_2016.pdf .
16. Socoliuc, M. & Grosu, V. (2016, April 1). Reflec?ii Privind Recunoa?terea ?i Evaluarea Imobiliz?rilor Necorporale în Viziunea Reglement?rilor Actuale, Paradigma Contabilit??ii ?i Auditului: Realit??i Na?ionale, Tendin?e Regionale ?i Internationale, Chisinau, 105-114,
Retrieved May 17, 2018 From
Https://dspace.uzhnu.edu.ua/jspui/bitstream/lib/9347/1/papers%20of%20the%20internatio Nal%20scientific%20conference%20v%20edition%20april%201_2016_Chisinau%20%28 1%29.pdf.
Magazine Article
17. Keller, K. L, Sternthal, B. & Tybout, A.M. (2002, September). Three Questions You Need To Ask About Your Brand, Harvard Business Review Magazine, Marketing Section, Retrieved May 21, 2018, From: Https://hbr.org/2002/09/three-questions-you-need-to-askabout-your-brand.
Legislation
18. OMFP 1802/2014 Pentru Aprobarea Reglement?rilor Contabile Privind Situa?iile Financiare Anuale Individuale ?i Situa?iile Financiare Anuale Consolidat, Publicat în M.O. Nr. 963/30.12.2014, Cu Modific?rile ?i Complet?rile Ulterioare, Paragraph 170. Retrieved May
28, 2018, From
Https://econ.ubbcluj.ro/~victor.muller/legislatie/OMFP%201802%20din%202014%20Reg Lementari%20contabile%20privind%20SFA%20si%20SFC.pdf.
Thesis/ Dissertation
19. Cosmulese, C,G. (2018). Corela?ii Si Implicatii Privind Evaluarea Activelor Intangibile – Pe Exemplu Entit??ilor Cotate, Unpublished PhD Thesis, Stefan Cel Mare University, Suceava,
Romania. Retrieved May 21, 2018 From
Http://www.usv.ro/fisiere_utilizator/file/Doctorat/2018/07/Rezumat%20teza%20Leliuc%20 (Cosmulese)_%20pdf.pdf.
20. Grosu, V. (2013). Evaluarea Capitalului Intellectual (Doctoral Dissertation), Studii ?i Cercet?ri Privind Impactul Cercet?rii ?i Inov?rii Asupra Progresului Economic, Volume 4, Studii Post-Doctorale În Economie- Diserta?ii Post-Doctorale, Romanian Academy, Bucharest, 397-460.
Internet Documents
21. Financial Accounting Standards Board. (2001). Concepts Statement No. 5, Recognition And Measurement In Financial Statements Of Business Enterprises, Paragraph. 63, Retrieved June 5, 2018 From Https://www.fasb.org/summary/stsum142.shtml.
22. Organisation For Economic Co-operation And Development. (2013, October). New Sources Of Growth: Knowledge-based Capital. Supporting Investment In Knowledge Capital, Growth And Innovation, Retrieved June 5, 2018, From Http://www.oecd.org/sti/inno/newsourcesofgrowthknowledge-basedcapital.htm.
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