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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 5, Number 1, Year 2017| COUNTRIES WITH THE MOST VALUABLE BRANDS THAT MAKES THEM THE MOST INTANGIBLE COUNTRIES | 
Download | | Author(s): Cristina Gabriela Cosmulese | | DOI: 10.4316/EJAFB.2017.513 | | Abstract: The purpose of this article is to show how important intangible assets are and how much they can
change these "invisible" the way assets, organizations, cities and countries are valued. Starting
from the issue of the cross-border transfer of intangible assets and implicitly by brands, we aim to
show how brands influence the economic evolution of the companies and which were the most
important purchases of internally generated brands or brands that have plunged some countries
into the most intangible countries in the world. | | Keywords: Intangible Assets, Merger And Acquisition, Internally Generated, IAS 38, National
Brands | References:
1. Brealey, R.A., Myers, S.C. And Allen, F. (2008), ”Principles Of Corporate Finance”. Chapter 12, 9th Edn, New York: McGraw-Hill.
2. Brooke Wasserman (2015), ”Valuation Of Intangible Assets: Should Brand Equity Be Accounted For On The Balance Sheet?”, Doctoral Thesis, University Of Connecticut, May, P.18.
3. Busacca, G. A. & Maccarrone, P. (2007), ”IFRSs And Accounting For Intangible Assets: The Telecom Italia Case”, Journal Of Intellectual Capital. Vol. 8, No. 2, 2007, P. 307.
4. Cosmulese C.G., Grosu V. (2017) ”Intangible Assets With A High Degree Of Difficulty In Estimating Their Value”, Ecoforom, Volume 6, Issue 3(13), 2017.
5. Gregory, J. And Moore, M. (2013), ”Aligning Marketing And Finance With Accepted Standards For Valuing Brands”, Capco Institute Journal Of Financial Transformation 38 ,October, Pp. 41– 48.
6. Mizik, N. And Nissim, D. (2011), ”Accounting For Marketing Activities: Implications For Marketing Research And Practice Research”, Unpublished Paper, Columbia Business School, Http://www.columbia.edu/~dn75/MN_Reporting_5-8-11.pdf, Accessed January 2016.
7. Sinclair, R. & Keller, K.L. J. (2017), ”Brand Value, Accounting Standards, And Mergers And Acquisitions: The Moribund Effect’’, Macmillan Publishers Ltd., Journal Of Brand Management, Pp. 1-15, Https://doi.org/10.1057/s41262-016-0025-1
8. Sinclair, R. And Keller, K.LA (2014), ”Case For Brands As Assets: Acquired And Internally Developed”, Journal Of Brand Management 21(4): Pp. 286--302.
9. Sinclair, R. (2002), ”Recognizing And Evaluating Brand Equity In South African Business To Gain Financial And Operational Benefits”, Doctoral Thesis, University Of The Witwatersrand, Johannesburg, South Africa.
10. BrandFinance250 (2007), ”The Annual Report On The World’s Most Valuable Brands”, January 2007, Http://brandfinance.com/images/upload/7.pdf.
11. .***IFRS 3 – Business Combination, Available At Www.iasplus.com/en/standards/standard37, And IAS 38 – Intangible Asset, Available At Www.iasplus.com/en/standards/standard37, In Cache, Accessed 16 November 2016.
12. ***FASB, SFAS 142- Goodwill And Other Intangible Assets And SFAS 141- Business Combination, Http://www.fasb.org, For The Record: The New Code For SFAS 141 Is Topic 805 And For SFAS 142 It Is Topic 350.
13. ***Securities And Exchange Commission, 2003.
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