...T.F. Barrett Discusses intangible marketing assets and the difficulties of the valuation of these. Considers the problem of definition of intangible marketing assets and tries to clarify this. States the Accounting Principles Board (USA) as possessing the characteristic ‘identifiability...

... current expenses. Stresses, herein, that the concern for accounting is with marketing assets and their intangibility. Discusses further assets, valuation and investment and portrays these with the aid of tables and figures. Sums up by saying that a strong case can be made for recognizing many examples...

...L.G. Rayburn Investigates how advertising within accountancy may have a holdover from one period to the next, but that usually the value of marketing assets is not shown on the balance sheet. Highlights that human asset accounting has been presented as a way of valuing the labour force...