THE VALUATION OF BRANDS AS AN INTANGIBLE ASSET: OVER ESTIMATION OR UNDER ESTIMATION OF A COMPANY’S WORTH?
THE VALUATION OF BRANDS AS AN INTANGIBLE ASSET: OVER ESTIMATION OR UNDER ESTIMATION OF A COMPANY’S WORTH?

Author(s): Emmanuel Selase Asamoah
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: Brand; value;valuation; intangible assets
Summary/Abstract: The value of a brand is an important asset for businesses in this era of globalization. Brandsare different from other assets because they are intangible in nature. Reputable brands haveover the years served as a source of competitive advantage for firms. However, there are stilldifferent opinions among marketers and financial accountants on whether to include the valueof a brand in the balance sheet of firms. The bone of contention is not about whether the brandis an asset or not, but rather about the methods that can be used to provide a comprehensivevaluations that will be acceptable by the various stakeholders of a business.

• Details
• Contents