On the decision-making from a management perspective of assessment of trade mark assets.docVIP

 PAGE \* MERGEFORMAT 21 On the decision-making from a management perspective of assessment of trade mark assets One around the trademark controversy caused by Asset Accounting Assessment of trade mark from the accounting point of view of assets, is the same as on physical assets, will increase or decrease in assets and changes in trade mark listed in the balance sheet in order to fully reflect the company’s assets and operation. Whether the trade mark assets and how the accounting treatment of the accounting treatment, there has been controversy. Traditionally, only when the trademark is outsourced, and before making the accounting treatment. At this point mark as part of goodwill as an asset the project together and the latter is reflected in the balance sheet. Create their own trademark for the assets are generally not recorded on the accounts, the cost should be an immediate write-off. Most countries accounting rules, a trademark of outsourcing should be a reasonable period of time write-off write-off company profits or provident fund. Therefore, if an enterprise is no longer a new trademark acquisition, is reflected in the balance sheet of the trademark assets, must be gradually reduced until the die and cease to exist. With the mark in the role of business in the growing process, and it is a long-term nature of the assets has been more and more people know and accept that mark the traditional accounting treatment of assets, naturally met with criticism from all sides. First, when a corporate merger of another company acquired a wealth of valuable trademark assets, the strength of enterprises should be increased rather than weakened, from the books reflect the deterioration in the financial position of the contrary, it is clearly not in line with the actual situation is also unacceptable to most businesses. Second, the general case, if an enterprise to maintain or invest in additional trademarks, trademarks, and not the assets will continue to increase a