The Valuation of Trademarks and Digital Branding

Roberto Moro-Visconti ()
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Roberto Moro-Visconti: Catholic University of the Sacred Heart
Authors registered in the RePEc Author Service: Roberto Moro Visconti

Chapter Chapter 9 in The Valuation of Digital Intangibles, 2022, pp 285-319 from Springer

Abstract: Abstract Trademarks (brands) are intangibles that represent distinctive characters (with originality, truthfulness, novelty, and lawfulness as requirements) that identify a good of which they represent quality, provenience, and distinctive capacity. The surplus value that the trademark confers on a product (compared to an unmarked equivalent) is an expression of the value of this classic intangible asset, which can be exploited internally or licensed. The international standard ISO 10668 (2010) (Available at https://www.iso.org/standard/46032.html .) defines and identifies a methodology for assessing the economic value of brands, outlining the objectives, approaches, valuation methods, and the modes of selection and identification of the baseline data, to be used during the valuation process with the scope of guiding the evaluator, reducing the discretional margins, and suggesting a sort of evaluation “protocol”. Digital brands represent an informatic extension of the trademarks operating on internet platforms and connected to other intangibles as domain names.

Keywords: Trademark; Brand; Brand equity; Domain name - ISO 10668; IAS 38; Domain name; Digital; Income approach; Cost approach; Market approach; Icon; Lettering; Logo; Impairment test; Advertising; Parasitic competition (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1007/978-3-031-09237-4_9

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