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Goodwill and Brand Valuation: Killing a Golden Goose?

  • Keron Bhattacharya
Chapter

Abstract

Unilever, for example, when it tried to penetrate the US market with its brands, failed miserably against the competition from Colgate and Procter & Gamble. Finally, it had to splash out $3 billion and purchase Chesebrough Pond’s before it could get a foot in the door.

Keywords

Stock Market Balance Sheet Account Standard Intangible Asset Economic Life 
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Notes and References

  1. 3.
    Thornton Baker qualifying Intervision accounts: Keron Bhattacharya, “Quite fair — more or less true”, Accountancy (December 1988).Google Scholar
  2. 7.
    Michael Renshall uneasy on goodwill: Accountancy (January 1989).Google Scholar
  3. 8.
    Showing brands at their value — David Tweedie on goodwill: Accountancy (January 1989).Google Scholar
  4. 9.
    Stopgap measure — Paul Rutteman’s comment on goodwill: Accountancy (November 1988).Google Scholar
  5. 10.
    Renshall’s lukewarm response: Accountancy (January 1989).Google Scholar
  6. 11.
    The ICAEW study on brands: Patrick Barwise, Christopher Higson, Andrew Likierman and Paul Marsh, Accounting for Brands (London: ICAEW and LBS, 1989).Google Scholar
  7. 12.
    News on Hanson valuing assets: Maggie Urry, “Controversy surrounding Hanson’s balance sheet”, Financial Times (3 July 1991).Google Scholar

Copyright information

© Keron Bhattacharya 1992

Authors and Affiliations

  • Keron Bhattacharya
    • 1
  1. 1.Seer GreenUK

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