Estimating the Brand Image in the Process of Accounting Convergence: Perceptions and Practices Gap

Abstract

Globalization is an irreversible process accounting. The global economic crisis that cross, there is need for stronger global accounting standards, to ensure a common language for each type of transaction and for each business sector. The value of intangible assets has been the main focus in the debates between consumers' evaluations about brand name and business world for many decades. Today, this concept interferes with the international process of assessment, but also is influenced by the store name and the quality of merchandise it carries.