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TUESDAY, 27 JANUARY 2009
Germany: Valuation of brands
 The German newspaper Frankfurter Allgemeine Zeitung has published an interesting article on the topic of the financial valuation of brands. Citing several experts on the topic, such as Professor Dr Henrik Sattler, an economics professor at the University of Hamburg and Jutta Menninger of PWC, the piece discusses the basis of current brand rankings and the fact that there is no established standard for the valution of the financial worth of brands. This matter has become increasingly important for businesses in Germany due to the planned introduction of a new law (Bilanzrechtsmodernisierungsgesetz) which is intended to modernise the German commerical code (HGB) in order for it to comply with International Financial Reporting Standards (IFRS). The new standard appears to require that businesses valuate and balance acquired brands and report development costs of their intellectual property on their corporate balance sheet.
To read this article in its entirety, please click here (in German). Posted by: Birgit Clark @ 07.53
Tags: Brand acquisition, brand ranking, German commercial law, Germany, |
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