F9-07·F9 — Marketing Finance
Marketing as an Asset — Brand on the Balance Sheet
The productive tension
Brand as expenseandbrand as asset
The synthesis
Accounting standards treat brand as an expense when built internally but as an asset when acquired — a conceptual incoherence that is nonetheless legally required. The economic reality is that brand is always an asset. The evidence-based marketer understands both the accounting convention and the economic truth, and uses DCF and brand valuation methodologies to defend brand investment in the language the CFO respects.
Learning objectives
- →Explain the IFRS 3 / IAS 38 asymmetry in brand recognition
- →Describe the three brand valuation methodologies (cost, market, income)
- →Apply the income approach and relief-from-royalty method
- →Evaluate Interbrand and Kantar BrandZ methodologies
- →Use brand valuation to defend marketing investment with the CFO
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