Date of Completion

Spring 5-1-2015

Thesis Advisor(s)

Clifford Nelson

Honors Major

Accounting

Disciplines

Accounting

Abstract

Brand valuation has become a commonplace tool for assessing company performance related to marketing and promotions of businesses. However, current U.S. and international accounting standards inhibit the recording of brands as assets on financial statements due to their intangible nature. This paper discusses the importance of understanding the contribution that brands provide to companies and outlines the potential options for reporting any associated intangible assets on financial statements. I suggest that additional reports should be included alongside currently required financial statements to record brand value separately from the other statements. The intangible brand assets should not be placed as a line item on the balance sheet due to the ambiguity involved in valuing them.

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