ISO INTERNATIONAL STANDARD 10668 First edition 2010-09-01 Brand valuation Requirements for monetary brand valuation Evaluation d'une marque - Exigences pour I'évaluation monétaire d'une marque Reference number ISO 10668:2010(E) @ ISO 2010 Provided by IHS se from IHS Not for Resale ISO 10668:2010(E) PDF disclaimer This PDF file may contain embedded typefaces. In accordance with Adobe's licensing policy, this file may be printed or viewed but shall not be edited unless the typefaces which are embedded are licensed to and installed on the computer performing the editing. In accepts no liability in this area. Adobe is a trademark of Adobe Systems Incorporated. Details of the software products used to create this PDF file can be found in the General Info relative to the file; the PDF-creation parameters were optimized for printing. Every care has been taken to ensure that the file is suitable for use by IsO member bodies. In the unlikely event that a problem relating to it is found, please inform the Central Secretariat at the address given below COPYRIGHT PROTECTED DOCUMENT @ ISO2010 All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized in any form or by any means, isO's member body in the country of the requester. ISO copyright office Case postale 56 . CH-1211 Geneva 20 Tel. + 41 22 749 01 11 Fax + 41 22 749 09 47 E-mail copyright@iso.org Web www.iso.org Published in Switzerland ii @ ISO 2010 - All rights reserved Provided by IHS Not for Resale ISO 10668:2010(E) Contents Page Foreword Introduction 1 Scope 2 Terms and definitions 3 General requirements 3.1 Transparency 3.2 Validity 3.3 Reliability.... 3.4 Sufficiency 3.5 Objectivity 3.6 Financial, behavioural and legal parameters 4 Specific requirements. 4.1 Declaration of purpose 4.2 Value concept . 4.3 Identification of brand. 5 Valuation approaches and methods... 5.1 General considerations..... 5.2 Income approach. 5.3 Market approach. 5.4 Cost approach .. 6 Necessary valuation inputs. 6.1 Market and financial data .... 6.2 Behavioural aspects.... 6.3 Legalaspects.... 6.4 Sourcing and use of quality data and assumptions. 10 7 Reporting.. 10 8 Independence .. @ IsO 2010 - All rights reserved ii Provided by IHS rmited without license from IHS Not for Resale