ISO specifies a framework for brand valuation, including objectives, bases of valuation, approaches to valuation, methods of. STANDARD. ISO. First edition. Brand valuation — Requirements for monetary brand valuation. Evaluation d’une marque — Exigences pour. ISO specifies a framework for brand valuation including objectives, bases of valuation, approaches to valuation, methods of valuation and sourcing of.

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The ISO was published in 106668 Financial Reporting Standard 3 [3] ‘IFRS3′[4] specifies how all acquired assets should be defined, valued and accounted for post-acquisition. The standard left too much room for interpretation and manipulation. If you would like to valuatjon the ISO in more detail with an expert in brand valuation please contact Brand Finance on Tel: The brand valuer must understand and form an opinion on likely stakeholder behaviour in each of the geographical, product and customer segments in which the subject brand operates.

ISO 10668 – Definition

The case companies proved that the barriers to implement were stronger than the advancing forces. Noteworthy is the need for certification. Under ISO the brand valuer must declare the purpose of the valuation as this affects the premise or basis of value, the valuation assumptions used and the ultimate valuation opinion, all of which need valuaiton be transparent to a user of the final brand valuation report.


ISO is a ‘meta standard’ which succinctly specifies the principles to be followed and the types of work to be conducted in any brand valuation.

Common vakuation applications of brand valuation are brand portfolio and brand architecture reviews. Brand valuation can help companies rationalise and rebuild their brand portfolios and trim their brand architecture to best address current market conditions.

This requirement applies to valuations of existing brands, new brands and brand extensions.

ISO was developed to provide a consistent framework for the valuation of local, national and international brands both large and small. We can ensure that the value of a brand can be measured and exploited to its full potential.

The International Standard ISO provides a consistent, reliable approach to brand valuation including financial, behavioural and legal aspects. Retrieved from ” https: Laskentatoimen laitos Department of Accounting.

Based on the findings it can be said that the ISO is not relevant in brand valuation or management control in Finland. As it is, the ISO standard does not adequately and valuatikn describe the process of brand valuation.

ISO – Brand valuation — Requirements for monetary brand valuation

To gather information interviews were conducted on a range of stakeholders for the valuuation. ISObrandbrand valuationmanagement controlbrand strenghtmetastandardaccounting change model. As the other objective, its relevance and suitability in Finland was studied as well. Arguably the most valuable but least understood intangible assets are brands. The objective of this research is to perform an explorative study on the international brand valuation standard ISO and study its relevance in the Finnish context.


All 3 types of analysis are required to arrive at a thorough brand valuation opinion. This page was last edited on 29 Decemberat The study is conducted as an explorative research.

ISO – Wikipedia

The case company interviewees were the entity Brand Managers. Permanent link to this item: The study is believed to create useful information for various stakeholders as a similar study has not been conducted before. ISO was published isp the first time in September In both these cases, brand valuation analysis can help to evaluate the most effective value adding strategy.

Requirements for monetary brand valuation” – Implementation, management control and relevance in Finnish context. This sets out the principles which should be adopted when valuing any brand. Brand valuation ISO standards. Neither case company chose to systematically implement the standard as a tool.