Brand Valuation: Accounting Perspective

Abstract

Brands are one the most valuable assets for any business firm without any doubt. But this value is subjective in nature and it is very
difficult to arrive at an absolute, quantified value for the treatment in financial statements. Last 3 decades witnessed the lots of
debate in this area of discipline. This paper explores the evolution in the accounting for the brands in recent past and trouble with
the valuation of brands. It also discusses briefly different approaches of brand valuation