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Perspectives Paper: Rethinking Brand Value

28 September 2022

In this paper, Part 3 of our series, we take a deeper dive into brands and reputation value creation

The limitation of the current reporting frameworks to convey value creation and preservation activities is largely because the prevailing value creation strategies that existed when the standards were enacted decades ago, have evolved. As many current business models have evolved over decades, namely, to rely more heavily on intangible assets at the expense of tangible, the standards and the economics have become misaligned. This article series looks to contribute to realigning accounting and reporting standards with the value creation and preservation strategies utilised in modern business models.

In Parts 1 and 2 of our series, we examined the Case for Realigning Reporting Standards with Modern Value Creation and took a deep dive into human capital value creation and measurement. In this paper, Part 3 of our series, we take a deeper dive into brands and reputation value creation.

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There are more than 200 member organisations
of the IVSC, operating in 137 countries worldwide. Join them.

Become part of a global network working to enhance valuation standards and professionalism.