1、字数：英文字数：英文 29872987 单词，单词，1682816828 字符；中文字符；中文 52765276 汉字汉字 作者及出处：作者及出处： Tatjana StevanoviTatjana Stevanovi , Amer Rasti, Amer Rasti .Accounting treatment of brand .Accounting treatment of brand as an intangible asset of enterprisesJ.2019.as an intangible asset of enterprisesJ.2019. 外文文献外文文献 Accou
2、nting treatment of brand as an intangible asset of enterprises Abstract The modern economy is qualified as an economy dominated by knowledge, creativity, high technology, or intangible assets. Intangible assets are a key determinant in the creation of value and cash flows of an enterprise. The brand
3、 plays a significant role in positioning the company, as intangible assets that have not yet been adequately formalized in financial accounting. A brand is a composite of intangible items such as copyright, patents, customer relationships, know-how, quality, company image. Accounting treatment for b
4、rand as an intangible asset is an attractive field of study, where the interests of contemporary researchers gravitate towards finding an adequate accounting treatment model. Accordingly, the main objective of this paper is to consider the accounting treatment of a brand as an intangible asset. Key words: brand, intangible assets, accounting treatment INTRODUCTION In the new knowledge economy, enterprises are significantly enriched with knowledge-intensive intangible asset
