Accountants seem content to live with such quantum weirdness. Brand values can swingwildly, says Alan Teixeira of the International Accounting Standards Board. Standard-settersworry that auditors would be quick to recognise rises but slow to acknowledge declines.Brands are unique, so it is hard to figure out what their market value is. How do youseparate a brand from customers that generate the sales or the know-how that enables theproduct to be made? wonders Hilary Eastman of PwC, an accounting firm.
会计师似乎很喜欢这种量化品牌价值的方式。国际会计标准理事会认为:品牌价值可能会有严重偏差。规则制定者担心审计们很容易察觉到品牌价值的提升,却很难发现它的下滑。品牌都是独一无二的,所以很难用数据衡量它们的市值。普华永道的 Hilary Eastman疑问道:怎样将品牌和创造销量的顾客、生产产品的技术分开呢?
Australia used to account for internally generated brands but gave it up in 2005 to align itselfwith international standards. It put much more focus on brands and gave markets extrainformation, says Angus Thomson of the Australian Accounting Standards Board. He would liketo see the practice restored but is not hopeful. If it s intangible, bean-counters won t touch it.
澳大利亚曾经尝试将自创品牌的价值计入会计账目,但是为了与国际标准接轨,于2005年取消了这种无形资产计价方式。澳大利亚会计标准理事会的 Angus Thomson认为:量化自创品牌价值使得大家对品牌更加关注,并且披露了更多的市场信息。他希望这种做法可以重新实行,但他也认为这种可能性不大。如果资产是无形的,那些锱铢必较的会计师们将不会参与这类资产的核算。
【2015考研英语阅读品牌的价值】相关文章:
最新
2016-10-18
2016-10-11
2016-10-11
2016-10-08
2016-09-30
2016-09-30