Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, Law,...

1. What is a brand? -- 2. Brand value -- 3. Brands and accounting standards -- 4. The excess earnings method -- 5. Revenue premium method -- 6. The relief-from-royalty method -- 7. The market-based approach -- 8. The cost-based approach -- 9. Brands and valuation standards -- 10. Ad Hoc...

The wrong paradigm -- Distributive justice -- The firm's responsibility for distributive justice -- The contribution of financial reporting to distributive justice -- The reporting function -- The distribution function -- The information function -- Concluding remarks