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

• Authors: SEDLÁČEK Jaroslav; SKALICKÝ Roman
• Year of publication: 2015
• Type: Article in Proceedings
• Conference: European Financial Systems 2015. Proceedings of the 12th International Scientific Conference.
• MU Faculty or unit: Faculty of Economics and Administration
• Field: Economy
• Keywords: brand; trademark; enterprise name; accounting; revaluation; comparison
• Description: The enterprise name has for a business entity similar meaning to the brand (trademark). The current legislation allows standalone handling of the enterprise name. This paper compares the consequences of the usage of these branding instruments.

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