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品牌价值能够持续不断地创造新价值,同时又能维持其稳定的市场价格及其销售占有率。目前会计却因为自创品牌缺乏合适的计量属性而不反映品牌价值信息,无疑削弱了会计的作用。本文以品牌资产定义为基础,从财务学角度提出了以未来收益为基础的折现模型和以股价为基础的评估模型,对自创品牌的计量属性进行了探索。认为品牌是一项永久性资产,其后续计量不应该摊销,而应采取逐年重估的方法确认重评估减值或增值。
Brand value can continue to create new value, while maintaining its stable market price and its sales share. At present, accounting is undoubtedly weakened the role of accounting because the lack of proper measurement of their own brand attributes does not reflect the brand value of information. Based on the definition of brand equity, this paper proposes a discount model based on future earnings and a valuation model based on stock price from the financial point of view, and explores the measurement attributes of self-owned brands. Think of the brand as a permanent asset, the subsequent measurement should not be amortized, but should be revalued annually to confirm the revaluation of the value of the value-added.