Strategies for the evaluation and accounting registration of the brand value

Abstract

There are records that describe how remote is the use ofmarks, which show that some Egyptian pottery bricksstamped with symbols and associations of commerce inmedieval Europe, trademarks used on products to identifythem, ensure quality, and obtain legal protection on anexclusive market, although the former accountingdefinitions of the term have emerged only in mid twentiethcentury. Recently, the measurement of the correct value ofbrands is the subject of constant debate in the mediaeconomic, financial, accounting and marketing, however,those working with brand management, you know thedifficulty in defining the heritage value of a brand. Thisarticle has as main objective, set out an overview of thebasic valuation methodologies for measuring brand valueand provide important constraints for recognition of thesame book, through the presentation and description ofmodels based on the cost, market, financial market andincome, and hybrid models, addition to addressing thisissue from the perspective of accounting theory.