analysis of brand value accounting measurement（分析品牌价值的会计计量）.docVIP

Analysis of brand value accounting measurement Abstract: A study from the World Brand Lab reports: In 2009, the world’s top 500 brands list, the United States has 241 seats, accounting for nearly half, topped the list, only 18 Chinese brands list, accounting for 3.6 %, ranking seventh in the world, which is not commensurate with China’s economic status, but also reflects China’s brand-building a considerable lag. To this end, the definition of brand value, assessment methods and models for a preliminary discussion, and to Under the new guidelines to make certain the measurement of brand value insights. Keywords: brand value; accounting measurement; new guidelines Since the 1990s, a series of major international and domestic M amp; A activity, led to the business community highly concerned about the brand value In 1988 Altria Group, formerly Philip Morris to four times Kraft (Kraft) of net assets purchase price of the company In 1996 Nestle Rowntree $ 2.5 billion pounds to buy all of its right to use the six mark, set off the entire European business, but the fact that the extraordinary wisdom of these companies. Brand value in the social and economic life is increasingly taken seriously, according to U.S. data reflect Wall Street: the company has a well-known trademark of income level and the level is generally higher than the S amp; P price-earnings ratio of similar indicators of water, which has always been conservative and even bankers are tempted, 1990 Dorden company’s trademarks as collateral, lending $ 480 million to Citibank in this context, the domestic news media, the business community have begun to attach importance to brand value, such as lt;lt;Economic Timesgt;gt; launched the ‘China Famous Brand’ selection activities; since 1995, Beijing famous annual assessment issued ‘China’s Brand Value Study’; 2006, the China Electronic Chamber of Commerce held the first Chinese brand value of e-business conference, selected brand value management ind