Moataz Ahmed
Last answered:

16 Mar 2023

 Posted on:

07 Mar 2023
0

Resolved: Brand value & Trademarks

in Accounting and Financial Statement Analysis / Historical Cost vs. Fair Value Accounting

Why can Brand value & Trademarks be registered at their fair value ? or with other words , why do their values differ among time ?  thanks in advance 

1 answers ( 0 marked as helpful)
Antoniya Baltova
Instructor
Posted on:

16 Mar 2023
0

Hi, 


Brands and Trademarks are intangible assets and, as such, they need to be valued as per the relevant accounting standards for intangible assets (i.e. IAS 38). 

We can safely say that measuring intangible assets at fair value is a requirement and not something companies decide. 


Best, 

The 365 Team

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