o:29230 Accounting treatment of brand as an intangible asset of enterprises en 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. Keywords: brand, intangible assets, accounting treatment. 1552099 10.5937/EkoPog1902065S 1552101 1450-7951 2023-05-09T12:36:04.247Z 44 no 46 Tatjana Stevanović 0000-0003-1270-7129 Amer Rastić Državni univerzitet u Novom Pazaru person 0000-0003-3467-6431 application/pdf 562024 https://phaidrabg.bg.ac.rs/o:29230 no yes 1 70 92000002 20A01 Ekonomski pogledi 21 2 65 78 Kosovska Mitrovica 2019