I read with interest this discussion about new ISO standard 10668 for brand valuation
It's great that intangibles valuation is getting this kind of mainstream attention. My first reaction was to be concerned--in my view, a company's reputation is very hard to separate from its brand. But maybe that's the answer: this is focused on brand specifically, which is different from reputation.
Following along with this logic, I would have to agree with the writer that
"Each approach has merits but for financial reporting purposes accountants, lawyers and tax practitioners unanimously recommend the Royalty Relief method."
Royalty Relief focuses on the brand in terms of third party transactions. That works for me. And it keeps it separate from the reputation story which is much more complex--and much more about the management of the entire portfolio of intangibles.
I hope to hear what others think...