One report suggests that the International Accounting Standards Board will move towards recognizing brand value as an intangible asset:
"Accounting for the contribution of a brand to the financial performance of a corporation will revolutionize the field of marketing. While brands may not become a fixture on a company's balance sheet, the International Accounting Standards Board (IASB) will finally begin to move towards recognizing brand value as an intangible asset (as long as it can be measured and valued on a continuous basis, such as our Corporate Branding Index® ). It will move to have brand value recognized in the footnotes of annual reports, such as oil companies recognize proven reserves and pharmaceutical companies recognize drugs in the development pipeline."
Interesting.....because one of the factors that plays into the valuation of a company when selling or being bought is the amount of 'goodwill' that a company can claim. That agreed 'goodwill' value then becomes an intangible asset on a company's Balance Sheet. This recognition of the 'branding value' seems to be saying 'here's a look at our goodwill value as we see it now in case we want to be acquired in the future'.
Very subjective because one person's view of that 'value' is usually completely different from anothers...especially in the case of I'm selling versus I'm buying....will be interesting to see how this plays out.....