Briefly compare the aspects of recognition and measurements of effaciar brand (note)1 and the formula (note4) ? 2 initial measurement 3 subsequent measurements?

Recognition and measurement are two key aspects in accounting that are used to assess the value and performance of a brand or formula.

In terms of recognition, both the effaciar brand and the formula are recognized as intangible assets on the balance sheet. This means that they are not physical assets but have value to the company.

When it comes to measurement, the initial measurement of the effaciar brand and the formula would involve determining their fair value at the time of acquisition or creation. This could involve using market data, discounted cash flow analysis, or other valuation methods.

Subsequent measurements of the effaciar brand and the formula would involve assessing any changes in their value over time. This could be due to factors such as changes in market conditions, consumer preferences, or technological advancements. Regular assessments would be needed to ensure that the value of these assets is accurately reflected on the balance sheet.

Recognition

- Note1 (effaciar brand): Recognized as a brand of dermo-cosmetic products.
- Note4 (formula): Not specifically mentioned as a brand or formula in the provided context.

Measurements

Initial measurement:

- Note1: Not specified in the provided context.
- Note4: Not specified in the provided context.

Subsequent measurements:

- Note1: Not specified in the provided context.
- Note4: Not specified in the provided context.

The provided context does not contain any information on measurements or recognition of Note4, so a comparison cannot be made.