{"id":356,"date":"2020-09-17T15:13:51","date_gmt":"2020-09-17T15:13:51","guid":{"rendered":"https:\/\/avaluosavim.com.mx\/?page_id=356"},"modified":"2025-02-04T13:55:48","modified_gmt":"2025-02-04T18:55:48","slug":"valuacion-de-marca","status":"publish","type":"page","link":"https:\/\/php81.anepsa.com.mx\/en\/brand-valuation\/","title":{"rendered":"Valuation of Trademarks and Patents"},"content":{"rendered":"

Brand Valuation<\/h1><\/div><\/div>\n\n\n\n
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What is a brand?<\/strong><\/h2>\n\n\n\n

The strength of a brand is reflected in the impact it has on the minds of consumers, the ease with which it can be remembered, since a brand summarizes the concept of a company.<\/strong>, according to international trademark appraisers \u201cThe trademark is not only something that serves to identify a product, but also an instrument of legal protection.\u201d This is why it is important to carry out a brand evaluation.<\/p>\n\n\n\n

The World Intellectual Property Organization (Mexican Institute of Industrial Property in Mexico<\/a><\/strong>), defines a brand as \u201ca name, term, symbol or design, or a combination of them, that seeks to identify the goods and services of a merchant or group of merchants and that allows differentiation among competitors.\u201d<\/p>\n\n\n\n

Brands are part of intangible assets; intangible means something that lacks physical substance.<\/p>\n\n\n\n

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What is brand valuation used for?<\/strong><\/h2>\n\n\n\n

Currently, the brand as an intangible asset represents one of the main assets of companies, being at the same level as other fundamental assets for the development of a business activity, such as machinery, facilities, stocks, etc. However, the accounting regulations that are currently applied do not allow the recording of intangible assets generated internally in the company itself (with the exception of R&D projects), beyond their cost value.<\/p>\n\n\n\n

In this case, International Financial Reporting Standard number 3 is taken into account (\u201cIFRS 3<\/a><\/strong>"), in which it is established that those who acquire a company must make a Distribution of the Acquisition Price by recognizing the assets (including those that have not been previously accounted for by the acquired business) and liabilities assumed, at their Fair Value at the date of acquisition.<\/p>\n\n\n\n

This International Standard indicates that "an asset is a resource that is controlled by a corporation as a result of past events and which is expected to generate future economic benefits", among the examples we can talk about the sale of products or services, savings of costs or other economic benefits resulting from the exploitation of the asset.<\/p>\n\n\n\n

Financial Reporting Standard C-8<\/a><\/strong>, defines intangible assets as follows: \u201cThey are identifiable non-monetary assets that do not have physical substance and that will generate future economic benefits that are controlled by the entity.\u201d<\/p>\n\n\n\n

Intangible assets are known as properties with great value, and among them, possibly the most valuable, but least understood, are brands.<\/strong>, brands are part of the classification of intangible assets in the classification called Marketing.<\/em><\/p>\n\n\n\n

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The brand valuation allows to determine its economic, financial or monetary value. <\/p>\n\n\n\n

The ISO 10668<\/a><\/strong> defines the value of a brand as: \u201cThe monetary value of a brand represents the economic benefit that said brand produces during its expected useful economic life.\u201d<\/p>\n\n\n\n

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Factors to consider when valuing a brand:<\/strong><\/p>\n\n\n\n