Protecting Australia’s brand assets and stakeholder interests

国际会计准则最近得到了协调，允许公司在资产负债表上确认购买品牌的价值，但要经过年度测试，以核实价值没有减损。目前还没有被广泛接受的方法来进行此类测试，尽管要求资产负债表真实而公平地反映财务状况。这项研究将开发三种方法来校准品牌损害，并从三年的应用中吸取经验教训。结果有两个方面：第一，会计师、审计师和财务分析师衡量和诊断品牌价值的一套详细方法；第二，可用于监测品牌损害迹象的几个关键指标。

International accounting standards have recently been harmonised to allow firms to recognise the value of purchased brands on their balance sheets, subject to an annual test to verify that value has not been impaired. There are no widely accepted methodologies with which to undertake such tests, despite the requirement for the balance sheet to provide a true and fair view of financial position. This research will develop three approaches to calibrate brand impairment and draw lessons from applying them over a three year period. The outputs are twofold: first, a suite of detailed methods for accountants, auditors and financial analysts to measure and diagnose brand value; second, several key indicators that can be used to monitor signs of brand impairment.