Background: It has become increasingly common to divide the intangible assets into different categories. One of these categories is the value of the brand itself, which can become useful when a brand is being bought, sold and exposed to other legal situations. In order to distinguish the brand, it is necessary to make a valuation of the brand. However, there has been no consensus on how this will happen, which led to the emergence of a new standard, ISO 10668. Problem: The reliability of brand valuation has been low, as there have been several different ways of valuing a brand and thus resulted in the fact that the valuations are severely divided. In 2010, the standard ISO 10668 was developed to increase the reliability and transparency of brand valuations. But what valuation methods are used to achieve ISO 10668 and a reliable brand valuation? Purpose: The purpose of the study is to investigate whether the new ISO standard has been accepted and applied in practice. We also want to investigate whether there has been a reduction in the problems that have arisen around brand weather and the methods used to achieve the ISO 10668 standard and a reliable brand valuation. Method: We have conducted a qualitative study where we interviewed people with good experience in brand valuation. The theoretical frame of reference has been designed for literature, scientific articles and other internet sources. Conclusion: To valuing a brand can be a costly process and therefore only when there is a specific purpose, for example, for legal, economic or market reasons. In order to make the valuation as credible as possible, experts recommend to comply with the ISO 10668 standard. This is often done at higher valuations or for example acquisitions or litigation. In order to achieve the standard, it is not merely a method used, but is determined by the purpose of valuation.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hh-37938 |
| Date | January 2018 |
| Creators | Ajkunic, Said, Skagervik, Oskar |
| Publisher | Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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