The International Valuation Standards Council (IVSC) has released “Rethinking Brand Value,” the third in a series of perspective papers on intangible assets. Part 3 takes a deeper dive into brands and reputation value creation by:

• Examining how brands generate value for organisations and the attributes of such value creation;
• Analysing how investors assess the enterprise value creation attributable to brands; and
• Discussing the value measurement techniques and assumptions used to estimate the value of brands.

Parts 1 and 2 of the series examine the “Case for Realigning Reporting Standards With Modern Value Creation” and took a deep dive into human capital value creation and measurement.