Brand Valuation: Recognizing the brands as strategical assets in the balance sheet of the companies

The brand continues representing an important and strategic asset for companies. After adoptation of norms (IFRS/FASB), the brand was approved to be recognized as intangible assets in the balance sheet of the companies.  The purpose of this paper was investigating how the big multinationals companies recognized the brand valuation in the financial statements and respective consequences. This paper discusses about several aspects involving the brand valuation process and relationship with EMH Theory focusing to have more communication and transparency with stakeholders. The results showed that all companies recognized substantial intangible assets in the balance sheet, but only Google, Coca-Cola, Samsung and Facebook recognized trademarks, although it is more associated with intellectual properties, copyrights and not exactly brands. Amazon and Microsoft bought several companies in 2018, but the brands were not duly recognized or disclosure in the financial statements.&nbsp

Brand Valuation: Top 10 - Marcas mais valiosas do Brasil: um estudo sobre o reconhecimento da marca como ativo estratégico: Brand Valuation: Top 10 Most Valuable Brands in Brazil: research about brand recognition as strategy assets

A marca continua representando um ativo intangível de grande valor estratégico e financeiro para as empresas, portanto administradores que detenham conhecimento contábil e saibam gerenciar suas particularidades poderá agregar valor estratégico ao negócio principalmente em tempos de crise. Com a recente adoção das Normas Internacionais de Contabilidade (IFRS) no Brasil, tornou-se possível o reconhecimento contábil da marcas, logo o valor financeiro da marca poderá ser melhor gerido pela administração da empresa. A contribuição deste artigo consiste em verificar se as empresas que compõem o ranking Interbrand Top 10 (dez) marcas mais valiosas do Brasil, reconheceram o valor financeiro de suas marcas como patrimônio – ativo intangível perante suas demonstrações contábeis.A pesquisa se caracteriza como exploratória, as fontes de dados são primárias e secundárias divulgadas nos sites das empresas e Comissão de Valores Mobiliários (CVM). Os resultados apresentaram que as empresas pesquisadas reconheceram publicamente o valor de mercado de suas marcas em seu relatório de administração, mas somente o grupo Ambev, Natura e Vivo reconheceram valores de suas marcas nas demonstrações contábeis, o que já demonstra uma evolução. Percebeu-se também não existir uma padronização de critérios para efeito de apresentação das notas explicativas comprometendo a comunicação entre as partes interessadas e mercado em geral.&nbsp

Brand Valuation: Recognizing the brands as strategical assets in the balance sheet of the companies

The brand continues representing an important and strategic asset for companies. After adoptation of norms (IFRS/FASB), the brand was approved to be recognized as intangible assets in the balance sheet of the companies.  The purpose of this paper was investigating how the big multinationals companies recognized the brand valuation in the financial statements and respective consequences. This paper discusses about several aspects involving the brand valuation process and relationship with EMH Theory focusing to have more communication and transparency with stakeholders. The results showed that all companies recognized substantial intangible assets in the balance sheet, but only Google, Coca-Cola, Samsung and Facebook recognized trademarks, although it is more associated with intellectual properties, copyrights and not exactly brands. Amazon and Microsoft bought several companies in 2018, but the brands were not duly recognized or disclosure in the financial statements.&nbsp