会计学院知识库

随着信息时代的到来，品牌已然成为企业发展的重要战略资源和提升国际影响力的核心要素，建设一个强大的品牌有助于为企业带来更高的附加值和市场份额，提高企业竞争力。同时随着商业的国际化、信息的数字化及网络化，品牌资产的价值也正在不断凸显，然而品牌资产作为一种特殊的无形资产，在过去的几十年被严重低估，传统会计忽视了此类新型无形资产的贡献。目前根据会计准则规定，品牌资产只有在非同一控制下的企业合并活动中才能满足确认条件，并且就目前企业实际会计处理过程中，很少会有企业确认品牌资产，而这也就造成并购活动形成大额商誉、财务信息相关性减弱等现象。本文以在并购中确认了品牌资产的蓝色光标为例，分析其在大量并购活动中对品牌资产会计核算过程中所出现的问题，并提出相关改进建议，以期能为企业品牌资产的确认、计量与披露方式提供参考建议。

本文首先对国内外研究现状进行梳理，而后从理论角度对品牌资产的定义与分类做了详细全面的阐述；然后从价值来源方面，主要阐述了品牌的协同效应，再从概念、会计确认与计量等方面入手，并对品牌资产会计处理过程的理论支撑做出概述。接着在具体的案例分析部分，选取蓝色光标作为案例公司，先梳理了蓝色光标及其被并购历史的基本概况，并且特别梳理出蓝色光标在合并业务中取得的品牌资产的确认、计量方法、摊销年限等信息，然后详细分析了其在合并过程中取得品牌资产的确认、计量、报告的会计处理过程，分析其合理性、问题与相关影响，并提出相应建议，最后，总结得出本文的研究结论，同时对未来品牌资产研究方向做出展望。

With the advent of the information age, brands have become an important strategic resource for enterprise development and the core element of enhancing international influence. Building a strong brand is conducive to bringing higher added value and market share to enterprises and improving their competitiveness. At the same time, with the internationalization of business, the digitization and networking of information, the value of brand equity is also constantly emerging. However, as a special intangible asset, brand equity have been seriously underestimated in the past few decades, and traditional accounting has ignored the contribution of such new intangible assets. At present, according to the accounting standards, brand equity can only meet the confirmation conditions in the merger activities of enterprises under non-same control, and in the current actual accounting treatment process of enterprises, there are few enterprises to confirm brand equity, which also leads to the formation of large goodwill in mergers and acquisition activities and the weakening of the relevance of financial information. This article takes the BlueFocus of brand equity confirmed in mergers and acquisitions as an example, analyzes the problems arising in the accounting process of brand equity in a large number of mergers and acquisitions, and puts forward relevant improvement suggestions, so as to provide reference suggestions for the confirmation, measurement and disclosure of enterprise brand equity.

This article first sorts out the current research situation at home and abroad, and then elaborates the definition and classification of brand equity in detail from a theoretical perspective. Then, it mainly elaborates the synergy effect of the brand from the perspective of value sources, and then starts from the aspects of concept, accounting confirmation and measurement, and the reasoning of the accounting treatment process of brand equity. Make an overview of the support. Then, in the specific case analysis part, the BlueFocus is selected as the case company. First, the basic overview of the BlueFocus and its merger history are sorted out, and the confirmation, measurement method, amortization period and other information of the brand equity obtained by the BlueFocus in the merger business are specially sorted out, and then analyzed in detail. In the process of obtaining the accounting process of confirmation, measurement and reporting of brand equity, analyze their rationality, problems and related impacts, and put forward corresponding suggestions. Finally, summarize the research conclusions of this article, and look forward to the future research direction of brand equity.