Brand valuation in the balance

Article Abstract:

A report released by a team from the London Business School and commissioned by the Institute of Chartered Accountants in England and Wales' Research Board advises that companies should not be allowed to include brand value on their balance sheets. The report's authors agree that brands do have value, but they feel that there are currently too many uncertainties, risks, and subjective valuations involved in the inclusion of brands on balance sheets. The report is concerned that current brand valuation procedures lack proper separability and verifiability and that they will lower confidence in other accounting measures.

Research, Valuation, London Business School, Trademarks

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Cash flows or funds flows?

Article Abstract:

The Accounting Standards Committee (ASC) should examine the Australian and US accounting of funds flow statements when it revises the current Statement of Standard Accounting Practice 10 (SSAP 10). The ASC can learn several lessons from Australia and the US including: avoiding the terminology 'cash flow' unless both true cash and actual flows are really intended; and considering adoption of the AAS 12/ASRB 1004 direct method of reporting flows.

Standards, Accounting and auditing, Cash flow, Fund accounting

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