Methodology for brand assessment as an intangible asset in agricultural holdings

Minina A. N. and Patlasov O. Yu.
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Minina A. N.: Smolensk State Agricultural Academy, Smolensk, Russian Federation
Patlasov O. Yu.: Smolensk State Agricultural Academy, Smolensk, Russian Federation; Omsk Humanitarian Academy, Omsk, Russian Federation

Russian Journal of Social Sciences and Humanities, 2021, vol. 15, issue 2, 196-203

Abstract: The relevance of the article is the need to reflect the value of the brand adequately as an intangible asset in accounting. The article analyzes scientific approaches and their application in the evaluation of brands in agribusiness. The element of novelty was a comparative analysis of foreign methods of brand evaluation and rating. The article gives the ratio of brand and goodwill. The authors distinguish between proactive and mandatory brand evaluation, and described the legislative cases of independent evaluation. The article presents the typification of brand assets. The need to evaluate the brand during the bankruptcy or reorganization of the company is considered to be a main problem. The authors prove that when compiling the credit rating of legal entities of agricultural producers, it is advisable to take into account such a parameter as business reputation. The article reveals the specifics of branding in agricultural holdings and processing enterprises. The authors consider and analyze the existing methodological approaches to the assessment of this intangible asset, the most illustrative examples of the brand of agricultural holdings.

Keywords: brand; intangible asset; assessment methodology; agricultural holding; agro-industrial complex (search for similar items in EconPapers)
JEL-codes: Q12 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:aws:omskjl:v:15:y:2021:i:2:p:196-203

DOI: 10.17238/issn1998-5320.2021.15.2.24

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