Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value  Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems. Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared. Working from an abductive approach has enabled that the study's purpose was achieved. Results: The result that we can demonstrate through this study is that brand valuation is not an exact science. Valuers will base the valuation on their own personal preferences and available data. However, we saw that all respondents in one way or another applied a method. The value of a brand that is calculated through the method is therefore considered more reliable than when using another method. From this study we observed that it takes a number of factors which will be different from valuer to valuer. Depending on each valuers views on these factors the choice of valuation method will be affected.

Interbrand consulting group started a co-investigation with Business Week since 2001. They announced a top 100 brand list which consists of brands possess greatest brand values. Brand has been an attention-grabbing issue for a decade. In 2003, Bureau of Foreign Trade applied this brand evaluation methodology, and invited Interbrand as the evaluator for Taiwanese brands. The results indicate that there are significant gaps between Taiwanese brands and worldwide top tier brands. However, it is not an easy task to bridge the gap via learning ¡V no generalized rules exist for firms to follow. Thus this thesis serves the results of Interbrand¡¦s reports and tried to discover the relation between firm inputs, operation performance and brand values of the top 100 brands for providing a reference to Taiwanese firms willing to run a global brand. This study utilized methodologies such as correlation analysis, regression and case study and drew three conclusions: 1. Balanced focus on R&D, operating income and cost of goods sold is necessary, 2. Differences in brand value drivers are not identical among market segments, which should be addressed, and 3. Firms should view brands as a basic element or crucial strategic resource in their value creation system.

In the theoretical part of thesis: "Trademark as an intangible asset of a company", the theoretical aspects of brand management and methods of valuation of brands as intangible assets are explained. In the practical part of thesis a company analysis is undertaken and brand value is calculated by using adequate methods. Final suggestion and recommendation for trademark registration in the Register of Trade Marks are mentioned in the conclusion of thesis.

A marca é um importante ativo intangível para as empresas, que pode contribuir para aumentar o valor e o sucesso no mercado. O bom gerenciamento da marca exige um sistema para entender e medir como o valor da marca é criado. Tratado, na maioria das vezes, como brand equity, existem diversas perspectivas nas quais ele é abordado. Alguns modelos abordam perspectivas exclusivamente financeiras. Outros, exclusivamente relacionadas ao consumidor. Outros ainda, convergem ambas perspectivas. O presente estudo defende a convergência perspectivas e buscou modelos integrados para analisar junto ao campo escolhido: o mercado do futebol. Que foi selecionado devido à representatividade no Brasil, às discussões para profissionalização e o envolvimento de um consumidor particular, o torcedor, movido pela paixão pelo clube. Como objetivo principal, busca-se entender a integração dos modelos de brand equity, sob a perspectiva financeira e do consumidor, no mercado do futebol. Foi desenvolvido um estudo exploratório, com entrevistas em profundidade, análise documental e registros em arquivos. As entrevistas realizaram-se com importantes stakeholders do mercado do futebol. Os dados obtidos foram triangulados, buscando encontrar padrões para a análise dos resultados, que será feita por meio da análise de conteúdo. Foi possível: analisar os modelos teóricos de brand equity e verificar aplicação das variáveis no mercado do futebol; analisar modelos práticos utilizados no mercado do futebol; verificar a integração financeira e do consumidor do brand equity no mercado do futebol; e avaliar a importância e as implicações gerencias e de marketing do brand equity no mercado do futebol. A contribuição teórica para o marketing está, principalmente, na ampliação do escopo dos modelos teóricos de brand equity integrado, tratando um consumidor particular, movido pela paixão. Além da proposição de um guideline, para o brand equity dos clubes de futebol brasileiros. / Brand is an important intangible asset for companies, which can help to increase the market value success. Brand management requires a system to understand and measure how to create brand equity. There are a number of perspectives in which brand equity is broached. Some of them address financial perspectives. Others, the consumer approach. Still others converge both perspectives. This article advocates for convergence and sought for integrated models to analyze within soccer market. Soccer was selected because its representativeness in Brazil, its professionalization discussions and supporters involvement, a particular consumer driven by his passion for the team. The main objective is to understand brand equity models integration, under financial and consumer perspectives, in soccer market. A exploratory study was developed, based on interviews, documentation and archival records. Interviews were held with key soccer market stakeholders. Data were triangulated to search for patterns to results analyzes. Results were obtained by content analysis. It was possible to analyze theoretical brand equity models and to verify its variables application in the soccer market. I addition, practical soccer market brand equity models were analyzed. Soccer market brand equity models were examined in terms of financial and consumer perspectives integration. Soccer market brand equity importance, managerial and marketing implications were evaluated. In terms of marketing contribution, it was possible to expand theoretical integrated brand equity models scope, based on a particular consumer. In addition, it was possible to propose a guideline for Brazilian soccer clubs brand equity.

Brands can be one of the most valuable assets a company holds. These intangible assets are difficult tovalue and brand valuation is today a debated subject. By register or incorporate a trademark you can getsole right to it. This legal protection is a big part of the brand. The purpose of this essay is to analysethe value of a brand in an economical historical perspective with institutional theory and law andeconomics. I will describe how the legal framework for accounting (Bokföringslagen andårsredovisningslagen) and trademarks (varumärkeslagen) changes from 1960 to 2010. By looking atarticles from Nordiskt immateriellt rättsskydd (NIR) about trademarks and brands from 1960 to 2010 Iwill try to analyse how the view of brand valuation changes during these years. My result is that brandsget more and more popular and the value of a brand is more important in 1990 and forward then it wasin the 1960’s. I also find it hard to decide whether brands should be activated in company’s balancesheet because of the uncertainty and subjectivity in brand valuation.

A marca é um importante ativo intangível para as empresas, que pode contribuir para aumentar o valor e o sucesso no mercado. O bom gerenciamento da marca exige um sistema para entender e medir como o valor da marca é criado. Tratado, na maioria das vezes, como brand equity, existem diversas perspectivas nas quais ele é abordado. Alguns modelos abordam perspectivas exclusivamente financeiras. Outros, exclusivamente relacionadas ao consumidor. Outros ainda, convergem ambas perspectivas. O presente estudo defende a convergência perspectivas e buscou modelos integrados para analisar junto ao campo escolhido: o mercado do futebol. Que foi selecionado devido à representatividade no Brasil, às discussões para profissionalização e o envolvimento de um consumidor particular, o torcedor, movido pela paixão pelo clube. Como objetivo principal, busca-se entender a integração dos modelos de brand equity, sob a perspectiva financeira e do consumidor, no mercado do futebol. Foi desenvolvido um estudo exploratório, com entrevistas em profundidade, análise documental e registros em arquivos. As entrevistas realizaram-se com importantes stakeholders do mercado do futebol. Os dados obtidos foram triangulados, buscando encontrar padrões para a análise dos resultados, que será feita por meio da análise de conteúdo. Foi possível: analisar os modelos teóricos de brand equity e verificar aplicação das variáveis no mercado do futebol; analisar modelos práticos utilizados no mercado do futebol; verificar a integração financeira e do consumidor do brand equity no mercado do futebol; e avaliar a importância e as implicações gerencias e de marketing do brand equity no mercado do futebol. A contribuição teórica para o marketing está, principalmente, na ampliação do escopo dos modelos teóricos de brand equity integrado, tratando um consumidor particular, movido pela paixão. Além da proposição de um guideline, para o brand equity dos clubes de futebol brasileiros. / Brand is an important intangible asset for companies, which can help to increase the market value success. Brand management requires a system to understand and measure how to create brand equity. There are a number of perspectives in which brand equity is broached. Some of them address financial perspectives. Others, the consumer approach. Still others converge both perspectives. This article advocates for convergence and sought for integrated models to analyze within soccer market. Soccer was selected because its representativeness in Brazil, its professionalization discussions and supporters involvement, a particular consumer driven by his passion for the team. The main objective is to understand brand equity models integration, under financial and consumer perspectives, in soccer market. A exploratory study was developed, based on interviews, documentation and archival records. Interviews were held with key soccer market stakeholders. Data were triangulated to search for patterns to results analyzes. Results were obtained by content analysis. It was possible to analyze theoretical brand equity models and to verify its variables application in the soccer market. I addition, practical soccer market brand equity models were analyzed. Soccer market brand equity models were examined in terms of financial and consumer perspectives integration. Soccer market brand equity importance, managerial and marketing implications were evaluated. In terms of marketing contribution, it was possible to expand theoretical integrated brand equity models scope, based on a particular consumer. In addition, it was possible to propose a guideline for Brazilian soccer clubs brand equity.

This thesis is concerned with accounting for the brand management function. Two distinct perspectives are taken: the first derives from aspects of organisational and behavioural accounting research, and the second concerns organisational implications of brand valuation. Both perspectives were initially approached by means of exploratory interviews and a literature review. Hypotheses pertaining to the first perspective were analysed via survey data collected in nine strongly-branded, fast-moving consumer goods (FMCG) companies. Propositions concerned with the implications of brand valuation were developed and used as the basis for measuring attitudes to brand valuation. A questionnaire concerned with brand valuation attitudes was administered to senior-ranking officials in strongly-branded, FMCG companies. The final methodological phase, for both perspectives, involved a case study conducted in a strongly-branded, FMCG company. Significant findings arising from this study include: 1) Managers who see their company as being short-termist, hold more positive attitudes to brand valuation. 2) Marketing-orientated managers are more favourably disposed to brand valuation than accounting-orientated managers. 3) Organisational benefits arising from brand valuation are more strategically, than operationally, orientated. 4) Brand manager budget participation is significantly negatively-related to job-related tension, and positivelyrelated to trust in superior and attitude to reliance on accounting performance measures. 5) Budget participation is more effective in reducing jobrelated tension in situations of high, compared to low, task uncertainty situations. 6) Reliance on a brand manager's accounting performance is positively related to brand manager performance and motivation, and negatively associated with job-related tension.

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Bakgrund och problem: I dagens samhälle spelar varumärken en viktig roll. När det kommer till värdering av varumärken saknas en gemensam och etablerad metod som är användbar i praktiken. Detta beror på att varumärkesvärdering är mycket komplext och innefattar en stor risk för felaktigheter. Det är upp till värderaren att välja ut den värderingsmetod som är lämpligast för att nå en korrekt och tillförlitlig värdering. Därmed kommer värderingsprocessen att skilja sig mellan olika aktörer och det kan därmed uppstå värdeskillnader i den slutgiltiga värderingen beroende på vem som utför värderingen av varumärket. Syfte: Studien syftar till att bidra med fördjupad förståelse för revisorers och värderingsexperters varumärkesvärderingar och om det finns eventuella skillnader mellan dessa aktörer. Arbetet kommer att jämföra aktörernas värderingsprocesser och studera om den slutliga värderingen skiljer sig åt beroende på vem som utför värderingen samt beroende på vilken metod som används. Metod: För att uppnå syftet har vi använt oss av en deduktiv forskningsansats och tillämpat ett kvalitativt tillvägagångssätt. Empirin är insamlad genom intervjuer av semistrukturerad form och utförda med revisorer och experter som har erfarenhet av varumärkesvärdering och är kunniga inom området. Slutsats: Efter att aktörernas värderingsprocesser analyserats och jämförts går det att se både likheter och skillnader. Samtliga respondenter tillämpar nästan uteslutande samma metod, Relief from Royalty-metoden. Studien visar att samtliga respondenter är enade om att värdeskillnader kan uppstå beroende på vem som utfört värderingen, vilken metod som använts samt eftersom varumärkesvärdering bygger på subjektiva bedömningar. / Background and problem: In today's society, brands play an important role. When it comes to the valuation of brands, there is a lack of a common and established method that is useful in practice. This is because brand valuation is very complex and involves a high risk of inaccuracies. It is up to the valuer to select the valuation method that is most suitable to reach a correct and reliable valuation. As a result, the valuation process will differ between different actors and value differences may therefore arise in the final valuation depending on who performs the valuation of the brand. Purpose: The study aims to increase the understanding of auditors and experts brand valuations and whether there are any differences between the actors. The paper will compare the actors valuation processes and study whether the final valuation differs depending on who performs the valuation and depending on which method is used. Method: To achieve the purpose, we have used a deductive research approach and applied a qualitative method. The empirical findings are gathered through semistructured interviews conducted with accountants and experts who have experience in brand valuation and are knowledgeable in the field. Conclusion: After an analysis and comparison of the actors valuation processes it is possible to discern both similarities and differences. All respondents apply almost exclusively the same method, the Relief from Royalty-method. The study shows that all respondents agree that value differences can arise depending on who did the valuation, which method is used and because brand valuation is based on subjective assessments.

Frågeställningar:                  Vilket tillvägagångssätt används för att samla in relevant information för värderingen? Finns det en generell metod för varumärkesvärdering eller använder sig företag inom bankbranschen av olika metoder? Hur redovisas kostnaderna för varumärket i årsredovisningen?   Syfte:                                     Syftet med studien är att jämföra två företag inom banksektorn med internt upparbetade varumärken genom att studera likheter och skillnader i hur de värderar sitt varumärke.   Metod:                                   Metoden som använts i denna studie är en kvalitativ metod med en deduktiv ansats. Både sekundärdata och primärdata har använts till denna studie. För att samla in den primärdata som behövdes för att besvara de frågeställningar som tas upp i denna studie har det genomförts tre semistrukturerade intervjuer. Två av dessa intervjuer skedde via mail. Den tredje var en telefonintervju.   Slutsats:        Både SEB och Länsförsäkringar Södermanland mäter kundlojalitet och kundnöjdhet genom att göra undersökningar där frågor till konsumenter ställs om deras uppfattning av varumärket. Dock finns det skillnader i hur de värderar sitt varumärke genom val av metod vilket främst beror på att Länsförsäkringar Södermanland är ett onoterat företag och att SEB är börsnoterat