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Full-Text Articles in Business
Valuation Of Intangible Assets: Should Brand Equity Be Accounted For On The Balance Sheet?, Brooke Wasserman
Valuation Of Intangible Assets: Should Brand Equity Be Accounted For On The Balance Sheet?, Brooke Wasserman
Honors Scholar Theses
Brand valuation has become a commonplace tool for assessing company performance related to marketing and promotions of businesses. However, current U.S. and international accounting standards inhibit the recording of brands as assets on financial statements due to their intangible nature. This paper discusses the importance of understanding the contribution that brands provide to companies and outlines the potential options for reporting any associated intangible assets on financial statements. I suggest that additional reports should be included alongside currently required financial statements to record brand value separately from the other statements. The intangible brand assets should not be placed as a …
Corporate Tax Havens: Analysis Of An Aggressive Tax Approach As A Strategic Necessity For Large Multinational Corporations, Julia Galica
Corporate Tax Havens: Analysis Of An Aggressive Tax Approach As A Strategic Necessity For Large Multinational Corporations, Julia Galica
Honors Scholar Theses
This study will examine the complexities of corporate tax planning, with a focus on tax deferral strategies employed by United States multinational corporations, providing a financial and ethical analysis of corporate tax entities. The focus will be on multinational corporations, primarily Fortune 500 Companies. It will then evaluate trends across industries and contrast the patterns of unrecognized tax benefits reported by large and small scale public companies. Additionally, the paper will analyze the effective tax rate paid by a sample of corporations of varying size and industry, and how these characteristics of the business correlate with this rate. The study …