Tony Tollington is a qualified accountant who lectures in accounting at Middlesex University.
PART ONE: ASSETS
An alternative approach to the accounting definition of an asset
The cognitive assumptions underpinning the accounting recognition of assets
Transactions or events and the role of separability
The impact of FRS10 on the accounting recognition of intangible assets
PART TWO: BRANDS
Breaking the link between brand assets and purchased goodwill
The definition and accounting recognition of brand assets.
PART THREE: THE POLITICS OF BRAND ASSETS
The process of consultation, not consensus
The process of consultation, not consensus continued.