... and marketing has always been wide, but today the two worlds are being brought together. Brands are being increasingly seen as performance measures and key factor in decision making. This further necessitate the standard brand valuation technique. Also the increasing trend among big corporate brands to take royalties from subsidiaries for using their brand name is ringing bells among tax authorities. They may also be requiring a standard process to assess brand value. Exploring and researching valuation methodologies has been existing fro along time but only now is brand valuation and intangible asset valuation being taken seriously mostly due to united states financial reporting standards requiring acquired intangibles which can be separately identified and have separate economic lives to be valued and put on the balance sheet. International accounting standards will require UK(and other countries adopting IAS's)public companies to do the same and this will be effective from January'2005. ...

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