Can a brand qualify as an asset? Intangible assets are by their very nature difficult to value. Much confusion has existed over the classification of brands as assets and it has often been the case that purchased brands (brands with a firm value attached to them) have been included on balance sheets. However, those brands nurtured and developed by the company have not, despite their obvious importance to a company's trade.
In this book Tony Tollington exposes the inconsistencies with the valuation of brands. He looks at new approaches to the definition of brands and other intangibles as...