品牌价值的会计核算方法研究——关于自创品牌价值的几个会计核算问题

A Study on the Accounting Methods of Brand Value: Accounting Problems of Self-created Brands′ Value

着重讨论了自创品牌价值的几个会计核算问题,特别针对评估出的品牌价值增值部分的账务处理提出了相应的会计核算方法,并对其减值问题的处理提出了要计提减值准备,以及在报表中通过增设有关项目来体现品牌价值等建议。

This paper centers on several accounting methods of self-creation brand value,especially putting forward the corresponding accounting ways to accounting process of increment of brand value evaluated.And some suggestions are offered in the paper,such as preparations for dealing with the decrement of brand value,reflecting the brand value through adding items in accounting report.