原因是美国和国际会计法规都不承认企业自创的品牌以及其他无形资产的价值。一些准备上市的企业希望改变这种状况。Roger Sinclair指出,MASB的这项规定是自相矛盾的:品牌的价值虽然在它产生的时候是隐性的,但是当它出售时就会变成可衡量的显性价值。
That is because a different rule applies to acquisitions. In 2005 Procter Gamble, aconsumer-goods company, paid 57 billion for the Gillette razor company. The brand alone,P G reckoned, was worth 24 billion. Oddly, Gillette s value can now only go down.P G must test it for impairment but cannot acknowledge any increase, thoughInterbrand says Gillette s value rose 1% last year.
企业并购中有一项特殊的规定,即允许企业对品牌进行估价出售。在2005年保洁的并购案中,保洁花了570亿美元收购了吉列剃须刀,其中仅仅是吉列这个品牌的价值就有240亿。然而,现在吉列的价值只会不断下降。因为损耗,保洁必须对吉列进行核算,但是它的估价绝不会有任何增长,即使Interbrand表明吉列的价值在去年增长了1%。
Investors have a right to know how much brands are worth because so much of a firm s futuredepends on them, Mr Sinclair argues. The conflicting standards treat brands rather as if theywere electrons that can be in two places at once.
Sinclair认为,投资者有权知道企业品牌的价值,因为这密切关乎着一个企业的未来。这种对品牌价值的矛盾的规定似乎认为,品牌价值就像光电一样可以瞬间穿梭于两个地方。
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