The Brand in Accounting and Economic Concepts - Comparison of the Czech and the International Approach
The Brand in Accounting and Economic Concepts - Comparison of the Czech and the International Approach

Author(s): Jaroslav Sedláček, Roman Skalicky
Subject(s): Business Economy / Management, Law on Economics, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: brand, trademark; enterprise name; accounting; revaluation; comparison;
Summary/Abstract: paper examines the accounting aspects of the new available dispositions such as accounting procedures, methods of valuation, options of depreciation, etc. The brand can be represented not only by a trademark but also by the enterprise name, i.e. the name under which the entrepreneur is registered in the Commercial Register („firma"). While before the recodification of the Czech Civil Code was the transfer of the business of the company bound to the concurrent transfer of a business (today, the business establishment) or its part, the concept of the business of the company and disposition with her is in the new civil code completely different.

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