The New Strategic Brand Management, 5th Edition

18

Financial valuation and accounting for brands

Financial evaluation and accounting procedures for brands have become subjects of considerable interest and debate, as can be seen by the numerous articles that have been published on the subject. This intense interest in the subject has several technical, economic and fiscal aspects, but especially reflects the discovery of the importance of intangible investments in modern companies, and of the growth that a brand can generate in certain cases. The debates are international, as they concern the IAS new norms of accounting as they affect large multinational corporations that they acquired and hence need to value fairly, and revalue regularly.

The reason for the sudden interest in this subject ...