For valuation purposes "brand" means different things to different audiences


At the recent OECD meeting on transfer pricing, Professor Maurice Nussenbaum of the University Pairs-Dauphine discussed the value of brands to different audiences:

-Lawyer

1. The trademark is the legal dimension of the brand

2. The brand is a distinctive sign whose holder has been granted exclusive use

-Accountant

1. A brand is an intangible asset, capable of being separated, sold, leased or licensed

-CFO

1. A brand is an asset defined in terms of its ability to generate future income

-Marketer

1. A brand builds an identity system that encompasses a personality, a relationship and an image in consumer mind.


Categories