Brand Valuation: Recognizing the brands as strategical assets in the balance sheet of the companies-Reference-Cited by-同舟云学术

Brand Valuation: Recognizing the brands as strategical assets in the balance sheet of the companies

Published:2023-02-06 Issue:2 Volume:14 Page:1516-1537
ISSN:2178-9010
Container-title:Revista de Gestão e Secretariado (Management and Administrative Professional Review)
language:
Short-container-title:R. G. Secr.

Author:

Araujo Francisco Clairton^ORCID,Lucas Fernando José Ferreira^ORCID,Yanaze Mitsuru Higuchi^ORCID

Abstract

The brand continues representing an important and strategic asset for companies. After adoptation of norms (IFRS/FASB), the brand was approved to be recognized as intangible assets in the balance sheet of the companies. The purpose of this paper was investigating how the big multinationals companies recognized the brand valuation in the financial statements and respective consequences. This paper discusses about several aspects involving the brand valuation process and relationship with EMH Theory focusing to have more communication and transparency with stakeholders. The results showed that all companies recognized substantial intangible assets in the balance sheet, but only Google, Coca-Cola, Samsung and Facebook recognized trademarks, although it is more associated with intellectual properties, copyrights and not exactly brands. Amazon and Microsoft bought several companies in 2018, but the brands were not duly recognized or disclosure in the financial statements.

Publisher

South Florida Publishing LLC

Subject

Materials Science (miscellaneous)

Reference80 articles.

1. Aaker, D.A. (1991), “Managing Brand Equity”, New York: Free Press.

2. Aaker, D.A. (1996), “Measuring brand equity across products and markets”, California Management Rev. 38 (Spring), pp. 102-120.

3. Aaker, D.A. (2011), “What is Brand?”, Blog: Brands & Bottom-lines, available at: https://brandsandbottomlines.wordpress.com/tag/brand-david-ogilvy-david-aaker-ama-american-marketing-association-definition / (accessed October 31, 2018)

4. Ailawadi, K.L., Lehmann, D.R. and Nestlin, S.A. (2003), “Revenue Premium as an Outcome Measure of Brand Equity”, Journal of Marketing, 67: 1-17.

5. Amazon. (2018), “Investor relations”, available at: https://ir.aboutamazon.com/static-files/0f9e36b1-7e1e-4b52-be17-145dc9d8b5ec, (accessed June 17, 2019)