ISO specifies a framework for brand valuation, including objectives, bases of valuation, approaches to valuation, methods of. STANDARD. ISO. First edition. Brand valuation — Requirements for monetary brand valuation. Evaluation d’une marque — Exigences pour. ISO specifies a framework for brand valuation including objectives, bases of valuation, approaches to valuation, methods of valuation and sourcing of.

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Two 2 OMX Helsinki listed case study companies were studied in order to understand the process of implementation and the forces at play.

ISO – Wikipedia

Permanent link to this item: The study is conducted as an explorative research. It refers to 5 specific IA types which can be separated from residual Goodwill arising on acquisition. Requirements for monetary brand valuation” – Implementation, management control and relevance in Finnish context Author s: The study is believed to create useful information for various stakeholders as a similar study has not been conducted before.

ISO Brand valuation — Requirements for monetary brand valuation is a specification by the International Organization for Standardization ISO for the procedures and methods of measuring the value of a brand.

Brand Portfolio reviews consider whether the right number of brands and sub-brands are in the portfolio. ISObrandbrand valuationmanagement controlbrand strenghtmetastandardaccounting change model Controlled terms: The case company interviewees were the entity Brand Managers. This was expected based on the difficulty of case material gathering. If you would like to discuss the ISO in more detail with an expert in brand valuation please contact Brand Finance on Tel: In both these cases, brand valuation analysis can help to evaluate the most effective value adding strategy.

Views Read Edit View history. ISObrandbrand valuationmanagement controlbrand strenghtmetastandardaccounting change model. JavaScript is disabled for your browser. ISO was developed to provide a consistent framework for the valuation of local, national and international brands both large and small. Laskentatoimen laitos Department of Accounting. It is a summary of existing best practice and intentionally avoids detailed methodological work steps and requirements.


After 5 years there is no clear indication of proliferation of adoption. As such ISO applies to all proprietary and non-proprietary brand valuation approaches and methodologies that have been developed over the years, so long as they follow the fundamental principles specified in the meta standard.

As it is, the ISO standard does not adequately and precisely describe the process of brand valuation. Under ISO the brand valuer must declare the purpose of the valuation as this affects the premise or basis of value, the valuation assumptions used and the ultimate valuation opinion, all of which need to be transparent to a user of the final brand valuation report.

These are Legal, Behavioural and Financial analysis. Arguably the most valuable but least understood intangible assets are valluation. People involved with the ISO drafting were contacted in order to understand the theory and motives behind the standard. We can ensure that the value of a brand can be measured and exploited to its full potential.

It also specifies methods of reporting the results valuattion such valuation. ISO is a ‘meta standard’ which succinctly specifies the principles to be followed and the types of work to be conducted in any brand valuation.

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International Financial Reporting Standard 3 [3] ‘IFRS3′[4] specifies how all acquired assets should be defined, valued and accounted for post-acquisition. Each member body interested in a subject for which a technical committee has been established, valjation the right to be represented on that committee. The objective of this research is to perform an explorative study on the international brand valuation standard ISO and study its relevance in the Finnish context.


The study treats the ISO as a management control tool. Based on the findings it can be said that the ISO is not relevant in brand valuation or management control in Finland. Brand valuation ISO standards. However, reliable values need to be placed on brands. To gather information interviews were conducted on a range of stakeholders branf the standard. Noteworthy is the need for certification.

This would jso the standard’s appeal. The brand valuer must understand and form an opinion on likely stakeholder behaviour in each of the geographical, product and customer segments in which the subject brand operates. The standard was found to be a balanced description of attributes needed to conduct a coherent brand valuation. The purpose of the brand valuation, the premise or basis of value and the characteristics of the valation brand dictate which primary approach should be used to calculate its value.

The standard left too much room for interpretation and manipulation. ISO specifies a framework for brand valuation including objectives, bases of valuation, approaches to valuation, methods of valuation and sourcing of quality data and assumptions. Some features of this site may not work without it. There are no files associated with this item. Furthermore, more could be done to promote the standard and increase the discovered low public awareness. Furthermore, valuation providers were interviewed to gain practical information on the ISO standard.

All 3 types of analysis are required to baluation at a thorough brand valuation va,uation.