It comes under Assets as an Invisible asset.
Robbins. has written: 'Brand value accounting'
Branding is by no means a new concept.However the process of valuing a brand and representing its value in the balance sheet as tangible asset i not fully developed till now. uses of Brand valuation The uses of brand valuation can be split into two broad categories, namely Accounting and Marketing.
There is a software brand ChurchSoft. It is software for the help in the management of a church including the accounting aspect.
The accounting treatment for reimbursement will be an expense to the organization. This will be credited on the cash book which indicates that the company has paid out money.
The accounting treatment for transaction costs are as deductible for equity range. Since the IPO is defined as the first issuance of equity. Accounting also treats transactions of cost for IPO as a merger accounting method.
How does the accounting treatment of a partner's salary differ from that of an employee's salary in a partnership?
I think you mean "Mark to Market" which is an accounting technique in which assets are valued at their current market value and not a previous value or future value. Mark to Market is also known as "Fair Value" accounting.
a. In respect of options granted during any accounting period, the accounting value of the options shall be treated as another form of employee compensation in the financial statements of the company. b. The accounting value of options shall be equal to the aggregate, over all employee stock options granted during the accounting period, of the fair value of the option. For this purpose: - 1. Fair value means the option discount, or if the company so chooses, the value of the option using the Black scholes formula or other similar valuation method. 2. Option discount means the excess of the market price of the share 3. At the date of grant of the option under ESOS over the exercise price of the option (including up-front payment, if any c. Where the accounting value is accounted for as employee compensation in accordance with 'b' the amount shall be amortized on a straight - line basis over the vesting period. d. When an un -invested option lapses by virtue of the employee not conforming to the vesting conditions after the accounting value of the options has already been accounted for as employee compensation, this accounting treatment shall be reversed by a credit to employee compensation expense equal to the amortized portion of the accounting value of the lapsed options and a credit to deferred employee compensation expense equal to the un-amortized portion. When a vested option lapses on expiry of the lapsed period, after the fair value of the option has already been accounted for as employee compensation, this accounting treatment shall be reversed by a credit to employee compensation expense. Sanjay K Jha (9911135009)
One proposed treatment is as follows: [Debit]Reserves xxxx [Credit] partner's capital account xxxx
Expensed as incurred
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An advantage of inflation accounting, is that it can correct problems with inflation. The negative part about inflation accounting is that it is not fair value accounting.