Introducing the Financial Brand Impact Adjustor in the VIM Model for Appraising the Brand of an Unlisted Company

Result code in IS VaVaI
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Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Introducing the Financial Brand Impact Adjustor in the VIM Model for Appraising the Brand of an Unlisted Company
Original language description
The paper focuses on valuing brands with a positive or negative financial brand impact by using the proprietary VIM model. First the basic methodological approaches of brand valuation for determining fair value in the sense of IFRS 13 are defined. Then we elaborate the importance of the financial brand impact which we use to reflect the positive or negative financial impact of the quality of the brand to be valued. Furthermore we provide the theoretical implications of the financial brand impact for adjusting the WACC of the firm and WACC attributable to the brand to be valued, respectively. Here we go beyond the available brand relevance methods and metrics which just take the buying behavior into account by not bridging the gap into the financial impact. In the end we present an illustrative case study showing the basic application and principles of using the VIM model in both applications by valuing a brand creating additional equity value of the firm and a brand having a negative i
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Recent Advvances in Energy, Environment, Economics and Technological Innovation
ISBN
978-960-474-343-8
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
157-163
Publisher name
WSEAS Press
Place of publication
Paris, France
Event location
Paris, France
Event date
Jan 1, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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