Brand Valuation: Recognizing the brands as strategical assets in the balance sheet of the companies
| Autor: | Francisco Clairton Araujo, Fernando José Ferreira Lucas, Mitsuru Higuchi Yanaze |
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| Jazyk: | angličtina |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | Revista de Gestão e Secretariado (Management and Administrative Professional Review); Vol. 14 No. 2 (2023): Revista de Gestão e Secretariado v.14, n.2, 2023; 1516-1537 Revista de Gestão e Secretariado; v. 14 n. 2 (2023): Revista de Gestão e Secretariado v.14, n.2, 2023; 1516-1537 |
| ISSN: | 2178-9010 |
| Popis: | The brand continues representing an important and strategic asset for companies. After adoptation of norms (IFRS/FASB), the brand was approved to be recognized as intangible assets in the balance sheet of the companies. The purpose of this paper was investigating how the big multinationals companies recognized the brand valuation in the financial statements and respective consequences. This paper discusses about several aspects involving the brand valuation process and relationship with EMH Theory focusing to have more communication and transparency with stakeholders. The results showed that all companies recognized substantial intangible assets in the balance sheet, but only Google, Coca-Cola, Samsung and Facebook recognized trademarks, although it is more associated with intellectual properties, copyrights and not exactly brands. Amazon and Microsoft bought several companies in 2018, but the brands were not duly recognized or disclosure in the financial statements. |
| Databáze: | OpenAIRE |
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