Brand Valuation in the New Socio - Economic Reality – How Measurable the Intangible Brand Equity could be?

Mojsovska Salamovska, Snezana (2020) Brand Valuation in the New Socio - Economic Reality – How Measurable the Intangible Brand Equity could be? In: International Scientific Conference “MARKETING - from Information to Decision”, 13th edition, Faculty of Economics and Business administration, Cluj – Napoca, Romania, 2020, Cluj Napoca, Romania.

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Abstract The aim of this paper is to analyse the specifics of intangible assets measurement and valuation in the new reality, with special emphasis on brand equity. The methods for valuation and accountability of this highly sophisticated intangible asset are often criticized, having in consideration the lack of objectivity and prudence in the respective methodology. The specific characteristics of intangible assets impede to a great extent the standard implementation of standard methods and techniques used for valuation of tangible assets. Having in consideration the global trends of increasing the participation of intangible assets in the overall organisational assets, companies are facing serious problems with the formal inclusion of intangibles, especially the brand equity, in formal financial and accounting statements. The international accounting standards are very rigid regarding the brand equity treatment, and the new reality requires more sophisticated and flexible methodology on this context. The traditional statement “what can not be measured – can not be taken in consideration” is being seriously challenged in the new reality. Therefore, besides the theoretical part, contemporary best practices and experiences in this context will be elaborated and compared as well, in terms of emphasizing the contribution of the brand equity in value creating processes, as well as barriers and impediments for its valuation and formal inclusion in formal documents and statements in companies in various environments. Key words: brand valuation,brand equity, new socio-economic reality, intangible assets

Item Type: Conference or Workshop Item (Paper)
Subjects: Scientific Fields (Frascati) > Social Sciences > Economics and Business
Divisions: Faculty of Economics
Depositing User: Prof Snezana Mojsovska Salamovska, PhD
Date Deposited: 29 Dec 2021 07:33
Last Modified: 29 Dec 2021 07:33

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