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is the estimate of a
's "worth"—that is, a determination of that brand's
fair market value
. This type of estimate is often used in buy-sell agreements and legal disputes.
Brand valuation came to prominence in the mid-1980s in response to a short period of intense merger and acquisition activity that involved the purchase of
. Since then it has diverged into two distinct streams: professional valuations for accounting purposes and the commercial approaches typified by the annual Top Brand lists which differ materially in quantum and direction. The FASB introduced a business combination standard in 2001 (ASC 805) followed four years later by the IASB (IFRS 3). These standards, for the first time, required that acquired brands be valued and placed on the balance sheet.
Not to be confused with the terms "
" or "
Burke & Schindler.
Valuation vs. Evaluation.
> (cited 1 June 2015).
Wiley’s Guide to Fair Value under IFRS.
New York. John Wiley & Son, Inc. (2010)
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