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Accounting and Auditing for Brands What Exactly Are We Valuing

Accounting and Auditing for Brands What Exactly Are We Valuing There is increasing interest in brand valuation as brands havestarted to appear as intangible assets on the balancesheet. Theirappearance on the balancesheet may lead to misleading financialinformation if accountants and auditors do not fully understand howbrands are developed their strategic value and how they are used bythose who buy them. It is intended to clarify the role of brands withinboth the marketplace and the strategic armoury of the company, so thatthe financial world may appreciate the value and difference between realand spurious brands, and more precise methodologies may be developed fortheir valuation. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Accounting and Auditing for Brands What Exactly Are We Valuing

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0268-6902
DOI
10.1108/EUM0000000001768
Publisher site
See Article on Publisher Site

Abstract

There is increasing interest in brand valuation as brands havestarted to appear as intangible assets on the balancesheet. Theirappearance on the balancesheet may lead to misleading financialinformation if accountants and auditors do not fully understand howbrands are developed their strategic value and how they are used bythose who buy them. It is intended to clarify the role of brands withinboth the marketplace and the strategic armoury of the company, so thatthe financial world may appreciate the value and difference between realand spurious brands, and more precise methodologies may be developed fortheir valuation.

Journal

Managerial Auditing Journal – Emerald Publishing

Published: Jan 1, 1991

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