"Accounting for Brand Equity - Value Relevance and Reliability: A Marketing and FASB Dilemma Presentation uri icon

Description

  • Brand equity is one of the most valuable assets many organizations possess. Previous research has shown that brand equity can impact financial performance and, concurrently, increase the firm’s valuation. However, the Financial Accounting Standards Board (FASB) does not allow the reporting of brand equity as “value relevant” in financial statements (Beckman 1998). The purpose of this paper (presentation) is to review the attempts made to date to provide relevant and reliable measures of brand equity that fit FASB’s criteria of relevance.

Date/time Interval

  • 2016-10-13