Brand and Trademark Evaluation – What′s Happening Now?

Abstract

For the majority of consumer goods businesses, brands are the engine of profit. Many companies now acknowledge the importance of their brands by including reference to their value in financial reports and, with increasing frequency balance sheets. Yet the “brands on the balance sheet” debate seems as far from resolution as ever. Brand owners wish to see universal acknowledgement of these previous assets – but accountants, whose trade is steeped in arcana, are morbidly distrustful of any attempts to value intangibles. Who is right and how far has the debate evolved? Attempts to shed light.

Citation

Blackett, T. (1993), "Brand and Trademark Evaluation – What′s Happening Now?", Marketing Intelligence & Planning, Vol. 11 No. 11, pp. 28-30. https://doi.org/10.1108/02634509310046133