Sull’iscrizione in bilancio del marchio d’impresa

The paper aims at contributing to the issue of singling out, in a logic-scientific approach to corporate annual accounts, the most appropriate and suitable criteria to evaluate trademarks. The analysis will preliminarily focus on the general civil law provisions and on the Accounting Principle no. 24 as to the entries of intangible assets. The paper will afterwards go through a critical analysis of the rules set out by the Italian Organismo Italiano di Contabilità with reference to the entry of trademarks in the annual accounts; finally, the corresponding criteria relating to the evaluation of trademarks, provided for by the International Accounting Standard Board and included in IAS no. 38, will be analysed.