DIN ISO 10668:2011-10

Intangible assets are recognized as highly valued properties. Arguably the most valuable but least understood intangible assets are brands. However, reliable values need to be placed on brands. This International Standard provides a consistent, reliable approach to brand valuation including financial, behavioural and legal aspects. This International Standard specifies requirements for procedures and methods of monetary brand value measurement. This International Standard specifies a framework for brand valuation including objectives, bases of valuation, approaches to valuation, methods of valuation and sourcing of quality data and assumptions. It also specifies methods of reporting the results of such valuation.