Discovery Projects - Grant ID: DP140100752

Funding Activity

Website
http://dataportal.arc.gov.au/NCGP/Web/Grant/Grant/DP140100752

Funding Status
Closed

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Funded Activity Summary

Protecting Australia’s brand assets and stakeholder interests. International accounting standards have recently been harmonised to allow firms to recognise the value of purchased brands on their balance sheets, subject to an annual test to verify that value has not been impaired. There are no widely accepted methodologies with which to undertake such tests, despite the requirement for the balance sheet to provide a true and fair view of financial position. This research will develop three approaches to calibrate brand impairment and draw lessons from applying them over a three year period. The outputs are twofold: first, a suite of detailed methods for accountants, auditors and financial analysts to measure and diagnose brand value; second, several key indicators that can be used to monitor signs of brand impairment.

Funded Activity Details

Start Date: 01-02-2014

End Date: 31-12-2019

Funding Scheme: Discovery Projects

Funding Amount: $287,040.00

Funder: Australian Research Council

Research Topics

ANZSRC Field of Research (FoR)

Marketing Measurement | Accounting, Auditing and Accountability | Financial Accounting

ANZSRC Socio-Economic Objective (SEO)

Finance Services |

Other Keywords

Accounting, Auditing and Accountability | Finance Services | Financial Accounting | Marketing Measurement

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