
<oai_dc:dc xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/">
  <dc:identifier>https://phaidrabg.bg.ac.rs/o:29230</dc:identifier>
  <dc:identifier>doi:10.5937/EkoPog1902065S</dc:identifier>
  <dc:identifier>ISSN: 1450-7951</dc:identifier>
  <dc:creator id="https://orcid.org/0000-0003-1270-7129">Stevanović, Tatjana</dc:creator>
  <dc:creator id="https://orcid.org/0000-0003-3467-6431">Rastić, Amer</dc:creator>
  <dc:source>Ekonomski pogledi 21(2)</dc:source>
  <dc:subject xml:lang="eng">Keywords: brand, intangible assets, accounting treatment.</dc:subject>
  <dc:description xml:lang="eng">Abstract:
The modern economy is qualified as an economy dominated by knowledge, creativity, high technology, or intangible assets. Intangible assets are a key determinant in the creation of value and cash flows of an enterprise. The brand plays a significant role in positioning the company, as intangible assets that have not yet been adequately
formalized in financial accounting. A brand is a composite of intangible items such as copyright, patents, customer relationships, know-how, quality, company image. Accounting treatment for brand as an intangible asset is an attractive field of study, where the interests of contemporary researchers gravitate towards finding an adequate accounting treatment model. Accordingly, the main objective of this paper is to consider the accounting treatment of a brand as an intangible asset.
</dc:description>
  <dc:date>2019</dc:date>
  <dc:language>eng</dc:language>
  <dc:title xml:lang="eng">Accounting treatment of brand as an intangible asset of enterprises</dc:title>
  <dc:type>info:eu-repo/semantics/review</dc:type>
  <dc:format>application/pdf</dc:format>
  <dc:format>562024 bytes</dc:format>
  <dc:rights>All rights reserved</dc:rights>
</oai_dc:dc>