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- Title
MARKA DEĞERLEME VE ÖNEMİ: TELİF ÜCRETİNDEN ARINDIRMA YÖNTEMİYLE BİR İNCELEME.
- Authors
Yilmaz, Berna Burcu; Güzel, Tülay
- Abstract
Valuation of the brand as a kind of intangible asset is required for many purposes. There are various kinds of methods available for the determination of brand value in the literature. In practice, it is well-known that the relief from royalty method is the most widely accepted technique. The aim of this study is to determine how to apply relief from royalty method which is one of the methods of financial brand valuation. For this purpose, a literature search was performed and the value of a hypothetical brand has been identified by applying relief from royalty method on it. As the valuation method takes into account future cash flows of the brand, determination of accurate data is essential for achieving a healthy outcome on the implementation of this method. Because, the emergence of different brand values could be possible with different data. The investigation of the necessary data on a routine basis and creation of easily accessible databases is beneficial for the brand valuation with the relief from royalty method. Additionally, it is concluded that accounting systems of companies should be established in a proper way for appropriate implementation of the method.
- Subjects
FINANCIAL institutions; VALUATION of intangible property; CASH flow; ACCOUNTING; DATABASES
- Publication
Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2012, Issue 54, p141
- ISSN
1304-0391
- Publication type
Article