Study On Accounting For Internally Generated Brand

With the coming of knowledge-based economy ages as well as the popularity of the incorporation and recombination of companies, more and more people realize that the brand is a kind of valuable invisible asset and the most precious treasure. Many scholars studied the accounting for brand and also obtained some achievements. However, being constrained by the traditional theories of accounting, the researchers mainly focused on the Purchased Brand, the definition, decision and construction factors, and evaluation methods and models of brand value. Obviously, the research of Accounting for Internally Generated Brand is short, so the study of it has become the new topic in the field of accounting.With the combination of Normative Analysis and Positive Analysis, this paper began from the present research situation of the Accounting for Internally Generated Brand, taking use of the theories connecting with Accounting for Internally Generated Brand, from the aspect of accounting on the basis of the concepts of brand from various fields, defined the Internally Generated Brand and Accounting for Internally Generated Brand, and laid foundation for the research of Accounting for Internally Generated Brand. At the same time, through comparing with the analysis of England,France,Germany's application and their recognitions,measurements,recording and reporting of Internally Generated Brand, on the basis of foreign advanced methods, this paper built up a more rigorous system of accounting for Internally Generated Brand, which can provide the models for accounting on Internally Generated Brand of our country and help to develop invisible asset theory of enterprises.