The Assuragri Newsletter
Brand valuation by Maurice Nussenbaum in The Assuragri Newsletter – February/March 2015
Legally speaking, a brand is a “sign capable of being represented graphically, used to distinguish the goods or services of a natural or legal person”.
It is a source of future economic benefits, identifiable, controlled by the company and reliably valuable.
Valuing a trademark requires a cost-based, market-based and revenue-based approach. One of the difficulties in valuation lies in the fact that only acquired trade marks can be recognised on the balance sheet, not those created by the company (which are not quantifiable). What about the useful life of a trade mark? It is generally considered to be indefinite…
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