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Accretive intangible assets: Bridging the GAAP with CPAs

Author

Listed:
  • Gregory, James R.

    (Tenet Partners, USA)

Abstract

Internally grown intangible assets have risen significantly in stature and value in recent decades. Despite the undeniable growth, accountants and the standard setters who create the accounting rules refuse to recognise intangible assets on the balance sheet. These restrictions create a huge stumbling block for managers trying to run corporations for value creation. What makes certified public accountants (CPAs) so steadfast in their resistance to recognise or even provide guidance on how companies should manage the value of intangible assets? The first step towards understanding anything is to speak to the players involved — with that in mind, this survey attempts to bridge the generally accepted accounting principles (GAAP) with CPAs.

Suggested Citation

  • Gregory, James R., 2018. "Accretive intangible assets: Bridging the GAAP with CPAs," Journal of Brand Strategy, Henry Stewart Publications, vol. 7(2), pages 173-182, September.
    • Handle: RePEc:aza:jbs000:y:2018:v:7:i:2:p:173-182
    as

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    More about this item

    Keywords

    intangible assets; brand equity; CPA; CFO; finance; marketing; budgeting; ROI; enterprise value; managing intangibles; measuring intangibles; valuation; book value; basis; brand valuation;
    All these keywords.

    JEL classification:

    • M3 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising

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